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All Journal Science and Technology Indonesia Jurnal Administrasi Publik (JAP) IJEMS (Indonesian Journal of Environmental Management and Sustainability) Jurnal Sains dan Teknologi: Jurnal Keilmuan dan Aplikasi Teknologi Industri YUSTISI Jurnal Teknik Mesin Indonesia Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Yustisi: Jurnal Hukum dan Hukum Islam Journal of Civil Engineering Science & Technology (CI-TECH) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) SRIWIJAYA JOURNAL OF ENVIRONMENT Akuntansi'45 Komunitas : Jurnal Pengabdian Kepada Masyarakat International Journal of Humanities Education and Social Sciences FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi ANWARUL: Jurnal Pendidikan dan Dakwah ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar E-Jurnal Manajemen Trisakti School of Management (TSM) Journal of Student Research eProceedings of Art & Design Jurnal Publikasi Ilmu Manajemen Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak IECON: International Economics and Business Conference IPSSJ Ulil Albab Jurnal Publikasi Manajemen Informatika
Maulana Yusuf
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Effect of Profitability, Leverage and Capital Intensity on Tax Aggressiveness Moderated Market Performance Maulana Yusuf; Lestari Manurung; Aris Riantori Faisal; Murtanto Murtanto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3905

Abstract

This study aims to analyze the effect of profitability, leverage, and capital intensity on tax aggressiveness with market performance as a moderating variable. The dependent variable is tax aggressiveness, while the independent variables are profitability, leverage and capital intensity, which are moderated by performance. The population of this study uses property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used is purposive sampling with certain criteria. The type of data used is secondary data. Data analysis used panel data regression analysis with moderated regression analysis using software eviews 10. The results showed that profitability had no significant effect on tax aggressiveness, leverage had no significant effect on tax aggressiveness, capital intensity had a significant effect on tax aggressiveness, market performance moderated the effect between profitability, leverage and capital intensity on tax aggressiveness. The novelty of this research is adding a moderating variable of market performance. The variable of tax aggressiveness is influenced by the independent variable by 23.4%.
Co-Authors ABDUL RAUF Adam Muiz Aditya Rizkian Kusuma Agung Satrio W Ahmad Afshohuddin Ahmad Syahrizal Anggraini Namira Agustin Ardiyan Saptawan Arif Mustofa Aris Riantori Faisal Arvina Damayanti Awal Habibah Aztyara Ismadharliani Budhi Setiawan Dwi Putri Lestari Dyah Indriana Kusumastuti Eka Hendra Priyatana Elly Jupridah Endro Prasetyo Wahono Ferry Darmawan Firman Syah Noor Fitri Nuraeni Goziyah Goziyah Habriyanto Habriyanto Hamid Abdillah Hareastoma Hendra Hendra Hendrata Wibisana Holyness Nurdin Singadimedja Indah Damayanti Ira Anisa Purawinangun Jevi Saputra Lesta Sri Wahyuni Lestari Manurung M. Arzil Khatami M. Faizal M. Maulana Hamzah M. Taufik Ridho Marisa Oktavia Maulana Ramdani May Dedu Mellya Embun Baining MS Rahmat Muhamad Aldo Liwal Islam Muhammad Faizal Muhammad Irfan Maulana Muhammad Ismail Muhammad Subhan Abdullah Murtanto Murtanto Nopi Krisnawati Nur Aisyah Nurfitri Martaliah Nurjannah Nurjannah Nurlia Fusfita Nurul Pebriyanti Ogi Saputra Paizah Rahmayeni Parhan Adit Rahmadana Perani Rosyani Puteri Anggi Lubis Raharno, Sri Rahmawati Allyreza Ranti Arianti Refky Fielnanda Reni Arisanti Ridhah Taqwa Riduan Mulyadi Rinda Ristiana Rizki Syahidul Haq Rizko Ramdhan Priatna Rohana Salis Elmadani Sarma Ningsih Sintia Siti rapi’ah Siti Zainab Solichah Solichah Sri Dwi Astuti Al Noor Sri Rahma Stephen Alfredo Gultom Subuh Tugiono Taufik Ridho Tazqia Aulia Rahmawati Tiara Radinska Deanda Umi Himmatul Aliyah Veni Erniawanti Wahyu Muhamad Satrio Yoga Pangestu Yuliana Safitri Yustia Perdana Ilham Deri Zilla Zilla