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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Jurnal Analisis Bisnis Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Riset Akuntansi Politala Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rr. Tjahjaning Poerwati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Pengaruh Inventory Intensity, Thin Capitalization, Capital Intensity, Research and Development dan Multinationality Terhadap Tax Aggressiveness pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2022 Lucky Bestian Febrianto; Rr. Tjahjaning Poerwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4540

Abstract

Thisi study aims to examined and analyzed the effect of Inventory Intensity, Thin Capitalization, Capital Intensity, Research and Development and Multinationality on Tax aggressiveness of manufacturing companies listed in the Indonesia Stock Exchange. The population of this research iis manufacturing companies ilisted in the Indonesia Stock Exchange (IDX) during the years 2020-2022. Samples are included in the criteria of thisi study were 335 companies using purposive samplingi method. This research datai analysis methods iusing thei multiple linear regressioni analysis. The results of the study indicate that the Thin Capitalization and Multinationality variable has a positive effect on Tax Aggressiveness. While Inventory Intensity, Capital Intensity and Research and Development do not affect Tax Aggressiveness.
Co-Authors 08.05.52.0001 Nindya Agustina 09.05.52.0034 Tiska Febriyani 09.05.52.0064 Ra. Berthy Widya Pusvitasari 09.05.52.0147 A.Muhajir Ariano 10.05.52.0035 Lailatul Arafiah 11.05.52.0009 Exwin Subianto, 11.05.52.0009 11.05.52.0150 Yohana Pratidina, 11.05.52.0150 11.05.52.0151 Chahyo Nugroho, 11.05.52.0151 11.05.52.0187 Abraham Deny Septian Widodo, 11.05.52.0187 : Debi Putri Kenanga, 14.05.52.0026 : Debi Putri Kenanga, 14.05.52.0026 Achmad Badjuri Aldila Nandia Cita, 14.05.52.0112 Aldila Nandia Cita, 14.05.52.0112 Anissa Oktafia, 12.05.52.0137 Anissa Oktafia, 12.05.52.0137 Aprillia Hasta Wulandari, 12.05.52.0088 Aprillia Hasta Wulandari, 12.05.52.0088 Burhan Wijaya, 14.05.52.0033 Ceacilia Srimindarti Desi Sulistyawati, 15.05.52.0116 EriImroatulAnisak, 14.05.52.0263 Fauzizah, Vinka Hardita Juliyanti, 12.05.52.0036 Hardita Juliyanti, 12.05.52.0036 Ida Nurhayati Ida Nurhayati Inten Palupi, 13.05.52.0180 Inten Palupi, 13.05.52.0180 Izzatun Ni’mah, 15.05.52.0371 Izzatun Ni’mah Janah, Fajarina Miftakhul Kartika Andi Lia Warokha, 13.05.52.0079 Lia Warokha, 13.05.52.0079 Lisiantara, Gregorius Anggana Lucky Bestian Febrianto Maryono Novita Putri Riandani, 14.05.52.0162 Novita Putri Riandani, 14.05.52.0162 Pancawati Hardiningsih Puguh Adi Setiawan, 13.05.52.0060 Puguh Adi Setiawan, 13.05.52.0060 Rachmawati Meita Oktaviani Retno Ika Sundari, Retno Ika Rini Husniwati, 13.05.52.0144 Rini Husniwati, 13.05.52.0144 Risa Rahmawati, 12.05.52.0178 Risa Rahmawati, 12.05.52.0178 Rissa Himmalia, 14.05.52.0192 Romy Putra Adhitama, 14.05.52.0288 Sagita Heppy Jayanti, 12.05.52.0135 Sagita Heppy Jayanti, 12.05.52.0135 Sholikhatun Nikmah, 13.05.52.0030 Sholikhatun Nikmah, 13.05.52.0030 Siti Wulandari, 14.05.52.0100 Siti Wulandari, 14.05.52.0100 Sri Sudarsi Srimindarti, Caecilia Zaenal Abidin, 12.05.52.0208 Zaenal Abidin, 12.05.52.0208