Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal STATERA: Jurnal Akuntansi dan Keuangan
Catherine Surya
Universitas Tarumanagara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Hadi Cahyadi; Catherine Surya; Henryanto Wijaya; Susanto Salim
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.9-16

Abstract

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.
Co-Authors Hadi Cahyadi HENRYANTO WIJAYA Susanto Salim