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Nur Rohman
IKIP PGRI Bojonegoro
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Journal : Jurnal Akuntansi dan Pajak

 1 
PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Rohman, Nur; Alliyah, Siti
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The objective of tax aggressiveness is to minimise the tax liability of a business, whether through lawful or unlawful methods. The study's overarching goal is to identify, for the years 2017–2021, any relationship between mining companies' tax aggression, capital intensity, profitability, and liquidity. In this study, tax aggressiveness is the dependent variable, whereas liquidity, profitability, and capital intensity are the independent variables. It consists of all mining companies that were listed on the BEI between 2017 and 2021. The data collection methodology for this study combined the documentation method with the purposive sampling method to obtain samples that fit the research criteria. The research cohort included 13 different businesses and a grand total of 65 observations. This research made use of SPSS-based multiple linear regression analysis to examine the collected data. Preliminary testing of the SPSS application was conducted using classical assumptions to collect data that demonstrated the best linear unbias estimate (BLUE). A favourable correlation between Capital Intensity and tax aggression seems to exist, according to the results of this study. It is clear that tax aggression is significantly impacted negatively by profitability. Liquidity and tax aggression are positively correlated, however weakly.
Co-Authors A Halim Abdul Hakim Prima Yuniarto Abdul Matin Bin Salman Afreni Hamidah Agustina, Elvinda Bendra Ali Mujahidin Alim, Muhammad Bachrun Amin Kiswantoro Aminuyati Andika, Alek Anisah Anita Dewi Utami Annisa Annisa Ari Indriani Arief Wibowo Asep Syaiful Bahri, Asep Syaiful Ashartono, Rakhmat Asih Asih, Asih Asih Wiranti, Dwiana Ayuningtyas, Dian Cahyo Hasanudin Dar Kasih Day Ramadhani Amir Dian Ratna Puspananda Dwi Erna Novianti Efendi, M Shofriyan Eko Haryanto Faizah, Jihan Billah Fauziah, Zuliani Fhadlilla Fharhah, Syilla Firzatullah, Raden Muhamad Fisa, Triansyah Fresiliasari, Oktavie Hamdi Putra Ahmad Hamidaturrohmah, Hamidaturrohmah Hartono, Agus Budi Hasan, Khairuddin Hayatri, Maria Ana Sila Hendratono, Tonny Herman Herman Hermansyah Hermansyah Heru Ismaya Hidayatusholikah, Ning I, Heru Ihlas, Ihlas Inayatul Inayah Irfana, Tungga Buana Isma, Cut Nelga Istiningsih, Istiningsih Jannah, Roihatul Jehan, Adam Jodion Siburian Joko Setiyono Joko Setyono Jovial Pally Taran Junarti Junarti K, Neneng Rika J. Khotijah, Vina St Lailatunnihayah, Lailatunnihayah Laili, Rizkia Nur Leopoldus Ricky Sasongko Lintang, Ferlanda Maisya, Anis Makiya, Kiki Rizki Manggiasih, Ninda Dwi Matin , Moh. Fuadul Mochammad Imron Awalludin Muhaimin, Muh Muhammad Faisal Muhammad Rinov Cuhanazriansyah Munir, Muhammad Misbahul Murni, Intan Permata mutiah, siti Nahar, Afifatun Nahlidar, Nahlidar Nichla Choirin Attalina, Syailin Nofendri, Yos Novi Irawati Noviati, Fitria Nugroho, Agung Yuliyanto Nur Cahyani, Bela Dwi Parmadi, Mokhamad Puput Suriyah Puspitaningsih, Siska Rhamadani, Ilham Rifky, Rifky Rizky Maulana, Rizky Rizqiyah, Mufidah Rofiqoh, Naili Roni Hidayat Salsabila, Niken Alya Salsabila, Syifa Saparuddin Saparuddin Sari, Desti Yuvita Sari, Eva Dwi Puspita Satria, Teuku Dwirza Sely Ayu Lestari Shimbun, Annisa Fikria Siti Alliyah Solehhudin, Muhamad Sri Sutarni Sugeng Riyanto Sugiarto S Suharman Suharman, Suharman Sujiran sukri Sukri, sukri Sumardi Efendi Sungkar, Amru Supriyanto Supriyanto Susanto, Dwiyono Rudi Susilayati, Muslimah Sutriyani, Wulan Suwardi Suwardi Syaifi, Mat Tentia, Ine Touwe, Yohana S Toyib, Muhamad Tundjung Mahatma Vebrita, Gina Widiatmanta, Jeka Widiyono, Aan Widyakto, Adhi Yaqin, Muhammad Husnul Zahara Zahara Zahra, Mahar Hazzillia Az Zakiatin, Novelia Rizka Zetia Ramadani, Salsabila Zuriah, Fifi