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All Journal AKUNTABILITAS Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosial dan Teknologi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Reflection: Education and Pedagogical Insights Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Achmad Fauzi
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering 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 Adisetia Permata Aditya Pratama Annisa Fitri Anugrah Sari Ati Sumiati Catur Muhammad Erlangga DARMA RIKA Diah Armeliza Dian Mega Septianti Difi Dharmawan Dwi Handarini Dwi Kismayanti Respati Dwi Kismayanti Respati Firda Nurfazriati Ma’mudah Hafiza Azzahra Hasanah Jaya Asja Helen Carolyn Henry Eryanto Heny Eka Sasmi I Gusti Ketut Agung Ulupui Ika Fitriyanti Indah Dwi Navita Indah Muliasari Istiqomah Dwi Putri Kartika Fatharani Mardi Mardi Mardi Mardi Mardi Mardi Mardi Mardi Mardi Maulida Swara Mahardika Mei Tresnawati Monica Dewi Nindi Azizah Alfriani Nurul Innayah Nurul Salamah Petrolis Nusa Perdana, Petrolis Nusa R.R.PONCO DEWI Rana Shabilah Ridwan Fathur Rahman Santi Susanti Santi Susanti Shabilla Yasmin Priyanti Sheila Ajrina Shufaira Nur Faradillah Sri Zulaihati Susanti, Santi Tri Hesti Utaminingtyas Uhkti Wahidniawati Unggul Purwohedi Wawan Aprianto Widya Nadya Rostania Zen Amalia Zico Figli