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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Akuntansi dan Pajak Jurnal Pendidikan Ekonomi & Bisnis Journal of Economic, Bussines and Accounting (COSTING) Shirkah: Journal of Economics and Business EDUKATIF : JURNAL ILMU PENDIDIKAN Sarwahita : Jurnal Pengabdian Kepada Masyarakat 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 Engagement and Empowerment (IJE2) Interdisciplinary Social Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Balance : Jurnal Akuntansi dan Manajemen Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Keuangan dan Perbankan Jurnal Penelitian Ilmu Pendidikan Indonesia Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Mardi Mardi
Universitas Negeri Jakarta
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 Public Health 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 - Kardoyo Achmad Fauzi Aditya Pratama Arenal Arenal Ati Sumiati Corry Yohana Dinda Marsa Fhadira Dwi Handarini Dwi Kismayanti Respati Dwi Kismayanti Respati Eli Rahayu Setyaningsih Fadlan Ahmad Rafiqi Firda Nurfazriati Ma’mudah Fitri Abriani Jinggili Henry Eryanto Heny Eka Sasmi Herni Kurniawati I Gusti Ketut Agung Ulupui Intan Cahyani Iswahyudi Iswahyudi Khansha Sindra Irfani Maria Gustina Maulida Swara Mahardika Mochamad Ihza Prasena Muklas Nur Ardiansyah Musyaffi, Ayatulloh Michael Mutiara Ramadhan Namira Dwi Martina Yogi Nawang Wulansari Niken Dwi Warna Zaky Nindi Azizah Alfriani Novia Andhini Nur Rohmatika Putri Fauziyah Nur Azizah Retno Purwitasari Reyza Diva Afiana Rida Prihatni Santi Susanti Shabilla Yasmin Priyanti Sri Zulaihati Suci Nabila Annisa Susanti, Santi Susi Indriani Susi Indriani Sarka Talisya Alvini Tjuju Fatimah Wawan Aprianto Zahra Amanda Risky Zen Amalia