Article Per Year (5 Year)
p-Index From 2021 - 2026
2.908
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Al Tijarah Journal of Economic, Bussines and Accounting (COSTING) Distribusi Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal GeoEkonomi Jurnal Riset Akuntansi Politala Economics and Digital Business Review Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Ida Nurhayati
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Al Tijarah

 1 
Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Andi Kartika; Ida Nurhayati
Al Tijarah Vol 6, No 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i3.5661

Abstract

This study aimed to examine the effect of liquidity, leverage, profitability, and size of firm against tax aggressiveness. Population taken as object observation 176 the consumer goods industry data sector companies listed in Indonesia Stock Exchange in the 2015-2018 period. Determination of sample was made by applying purposive sampling method. The sample used was 98 the consumer goods industry sector companies. Analysis of data used is multiple regression. The result showed that the liquidity had negative influence on tax aggressiveness, the leverage had negative influence on tax aggressiveness, the profitability had positive influence on tax aggressiveness, and size of firm had negative influence on tax aggressiveness.
Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Andi Kartika; Ida Nurhayati
Al Tijarah Vol. 6 No. 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i3.5661

Abstract

This study aimed to examine the effect of liquidity, leverage, profitability, and size of firm against tax aggressiveness. Population taken as object observation 176 the consumer goods industry data sector companies listed in Indonesia Stock Exchange in the 2015-2018 period. Determination of sample was made by applying purposive sampling method. The sample used was 98 the consumer goods industry sector companies. Analysis of data used is multiple regression. The result showed that the liquidity had negative influence on tax aggressiveness, the leverage had negative influence on tax aggressiveness, the profitability had positive influence on tax aggressiveness, and size of firm had negative influence on tax aggressiveness.
Co-Authors Achmad Badjuri Andi Kartika Andi Kartika Defina Yuliastuti Dilafriska Gimnastiar Endang Setyaningsih Fara Zumrotul Mufalichah Galang Pratama Intan Agustin Kartika Andi Nabila Rizka Marendra Nobita Sugiarto Putri Farah Sekar Arum Putri Farah Sekar Arum Rosa Chantika Roosiana Dewi Rr. Tjahjaning Poerwati Satria Pratama Putra Selfi Nofika Sri Sudarsi Tiana Nuria Antika Veni Eka Rismawati Viktoria Angreini Wahyu Indriani Whidian Hardiyanti Yolanda Tri Riski