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Journal : Riwayat: Educational Journal of History and Humanities

The Effect of Capital Intensity, Liquidity, and Firm Size on Tax Aggressiveness In Property and Real Estate Sub Sector Companies Listed In The Indonesian Stock Exchange 2017-2021 Period Juwita*, Ratih; Antoni, Antoni; Usman, Susanti
Riwayat: Educational Journal of History and Humanities Vol 6, No 2 (2023): Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i2.30601

Abstract

This study aims to analyze the effect of capital intensity, liquidity, and company size on tax aggressiveness.The population in this study are property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sampling method was purposive sampling and obtained a sample of 15 companies. The analytical technique used in this research is multiple linear regression analysis. The data was processed using SPSS. The results of this study indicate that the size of the company has an effect on tax aggressiveness, while capital intensity and liquidity have no effect on tax aggressiveness. Then capital intensity, liquidity and firm size simultaneously affect tax aggressiveness.
Co-Authors A.A. Ketut Agung Cahyawan W Adi, Kun Muhammad Afdhal Fuadi Agung Sugiarto Ahmad Ghiffari Ahmad Yazid Lubis Akmal Akmal Alam, Hermansyah Ali Djamhuri Ali Muhdi, Ali Almuhardi, Ihsan Alvin Krisnanta Widianto, Alvin Krisnanta Angdiarto, Stella Patricia Apriani Apriani Arifin, Hasmia Melati Aunida, Lale Fadilla Putri Azhar, Wisnu Azmi, Fauziah Azzah, Fhasa Lifiansah B.M.A.S. Anaconda Bangkara Bambang Dwi Prasetyo Barthos, Megawati Budi Santosa Christanto, Daniel Christy, Karina Hana Daelami, Muhammad Syadid Damanik, Doni Kusuma Devani, Khairul Diar Januar Utomo Djwantoro Hardjito Dmitri, Benedictus Trista Eka Handayani Endrawati, Titin Fairuza Arindra Fanuel Jeffry Christianto Febri, Suri Purnama Felicia Tria Nuciferani Firmantoro, Verdy Fitriani Fitriani Fitriano, Yun Gan, Aldwin Ivan Ghozali, Kurniawati Ester halim, sahril Happy Fitria, Happy Haruni Ode Haser, Teuku Fadlon Hasyim, Alwi Herlina Putri Endah Sari Husni, Muhammad Hakim I Ketut Suada Ika Rezvani Aprita Ikhsan, Lalu Fatihul Irdiana, Sukma Irwan muslim, Irwan muslim Irwan muslim, Irwan muslim Jerry Laksmana Wiranegara, Jerry Laksmana Juan Satria, Juan Judijanto, Loso Juwita*, Ratih Kamela, Ice Karlin Karlin Kuncoro, Albert Kurniatullah, Ridho Ladewi, Yuhanis Lanos, Muhsana El Cintami Lubis, M. Aminullah M. Farid Wajdi, M. Farid Mahmuddin Mahmuddin Masri, Mahrizal Maulana Maulana, Maulana Maulina Pia Wulandari Meok, Lydia Yuniarti Mhd. Zulfansyuri Siambaton, Mhd. Zulfansyuri Mira Asmirajanti Miswardi Miswardi, Miswardi Mizan, Mizan Mokhta, Aminudin Monika Suciana, Elvira Mubarokah, Sindy Atul Muchsiri, Mukhtarudin Muhammad Syahril Mukarlina, Mukarlina Mukhtarudin, Kuntafie Al Haq Muslim, Irwan Muslim, Irwan Nasfi, Nasfi Natanegara, Albert Nazlia, Suraiya Ningrum, Berlian Agustin Nofrivul, Nofrivul Nofrivul, Nofrivul Norain Mod Asri, Norain Mod Noviani, Dina Novita Wulandari Novriasyah, Yudhi Nur Ahyani Nurdin Bakri Nurhaviza, Siti Oktawiranti, Anggi Oris Krianto Sulaiman Pamudji, Raden Paramitha, Dewanti Ratna Prasetyo Bonifasius Sitanggang Prawitasari , Andriyani Prayoga, Randi Priyana, Yana Puspita, Purwanti Rachmawati Rusydi, Rachmawati Rahman Halik, Bachtiar Rahmawati, Rahmawati Ramadhanu, Agung Rasuldi, Riza Ratih Juwita, Ratih Raven Andrean Subroto Reni Yuliviona, Reni Reri Anton, Reri Anton Reri Anton, Reri Anton Rian Adi Pamungkas Rima Melati Rina Febriani, Rina Febriani RIZHARDI, RURY Rohmi, Baiq Ayu Zahari Al Rosimarsandi, Baiq Maudina Rosya, Ernalinda Rukmana, Arief Yanto Sam Wahyudi Winata Saragih, Yenny Puspita Sari, Widia Saripurna, Darjat SATRIYAS ILYAS Savira, Anisa Sembiring, M. Roni Septikyanti, Septikyanti Shalshabilla, Alysha Titania Sinaga, Agustinus Siregar, Ade Perdana Siregar, Alwi Maulana Siti Komariyah Stanty Aufia Rachmat Stanty Aufia Rachmat Stiawan, Erix Sudirman Sudirman Sugiharti Sugiharti Sujoko, Anang Supri yati Supriadi, Adih Supriandi Supriandi, Supriandi Sutikno, Henry Syukri Iska, Syukri Taufik Kurahman, Taufik Thalib, Najdah Thomas, Chrisco Nathaniel Turukay, Evracia Tusadiah, Halimah ULWAN FAKHRI NOVIADHISTA Usman, Susanti Venanda, Yohana Reienha Satyara Vic, Binsar Jon Wardoyo, Vellyana Widya, Helma Wijaya, Ermy Winartono, Winartono Wulandari, Rina Dwi Yonathan, Albertus Yusrizal Akmal ZA, Saida Zainurossalamia Zaitul Zaitul Zulfa Zakiah Zulfansyuri, Mhd. Zulfi Azhar Zulia Hanum Zulkefly Abdul Karim