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All Journal JEA17: Jurnal Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Abdimas Mahakam Jurnal GeoEkonomi Jurnal Cahaya Mandalika Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Manager : Jurnal Ilmu manajemen
Yunan, Nadiya
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : Manager : Jurnal Ilmu manajemen

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THE INFLUENCE OF LEVERAGE, CAPITAL INTENSITY, AND FISCAL LOSS COMPENSATION ON EFFECTIVE TAX RATE Yunan, Nadiya
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 3 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

The purpose of this research is to see how leverage, capital intensity, and fiscal loss compensation affect the effective tax rate. Research methodology: leverage, capital intensity, and fiscal loss compensation are associated with the effective tax rate with agency theory. because of the intervention of the management to take advantage of the situation to reduce the tax burden. Using samples from manufacturing businesses in the primary and chemical industries sub-sector from 2017 to 2020, this study employs multiple regression analysis. leverage has a beneficial influence on tax avoidance. Capital intensity and fiscal loss compensation hurt tax avoidance. This study shows the value of the coefficient of determination (R) is relatively small, so the rest is 72.6% so that other variables can be added. The fiscal loss compensation variable can be used as a moderating variable because it shows significant results and is an external variable. For the Director General of Taxes (DGT), it can be a reference for the weaknesses of laws that companies often use to avoid tax.
Co-Authors Anwar, Kasyful Firawati, Andi Fani Heni Pujiastuti Humairah, Rika Kadir Novi Yanti P. Pardede, Pantas Robert, Martinus Siang, Diana Siti Rohmah