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All Journal Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Multidisciplinary Research and Literature (IJOMRAL) D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Dwi Kismayanti Respati
Accounting Education, Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Analysis of Tax Aggressiveness on the Consumer Non-Cyclicals, Property and Real Estate Sector Companies in the Indonesia Stock Exchange, 2018-2019 Firda Nurfazriati Ma’mudah; Achmad Fauzi; Mardi Mardi; Dwi Kismayanti Respati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2595

Abstract

This study aims to analyze the tax aggressiveness influenced by Leverage, Capital Intensity and Inventory Intensity in consumer non-cyclicals, property and real estate sector companies on the Indonesia Stock Exchange for the 2018-2019 period. Using descriptive quantitative method, and a sample of 72 companies, the data were analyzed by multiple linear regression, t and F statistic tests and and coefficient of determination. The results of hypothesis testing are that leverage has a significant positive effect on tax aggressiveness capital intensity has a significant positive effect on tax aggressiveness, while inventory intensity has a significant negative effect on tax aggressiveness. Simultaneously leverage, capital intensity and inventory intensity have a significant effect on tax aggressiveness leverage effect, capital intensity and inventory intensity on tax aggressiveness is 44.9% and the remaining 55.1% is influenced by other factors that have not been studied. It is suggested that the next research uses other sector companies and enlarges the number of samples, and uses CSR, liquidity, profitability variables to influence the company's tax aggressiveness. This research can be used as information for potential investors to carefully invest the company's capital.
Co-Authors Achmad Faisal Achmad Fauzi Agus Wibowo Alma Siwi Anggita Andrie Wiyogo Anis Alfi Annisa Chandra Rosmayani Annisa Fitri Anugrah Sari Ati Sumiati Faisal Labib Zulfiqar Firda Nurfazriati Ma’mudah Fitri Abriani Jinggili I Gusti Ketut Agung Ulupui Indra Pahala Mardi Mardi Mardi Mardi Nadya Pitaloka Rindah Suharti S Suherman Saptono, Ari Sri Zulaihati Suparno Suparno Susanti, Santi Susi Indriani Unggul Purwohedi