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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 April Laksana Ardiyan Saptawan Arfian Suryasuciramdhan Arif Mustofa Aris Riantori Faisal Arvina Damayanti Awal Habibah Aztyara Ismadharliani deden deden Dwi Putri Lestari Dyah Indriana Kusumastuti Eka Hendra Priyatana Elly Jupridah Endro Prasetyo Wahono Fajarwati, Noerma Kurnia Firman Syah Noor Fitri Nuraeni Gispa Ayuptri Hendra Hendra Hendrata Wibisana Holyness Nurdin Singadimedja Indah Damayanti Ira Anisa Purawinangun Jevi Saputra Leo Feni Agustina Lesta Sri Wahyuni Lestari Manurung Lidya Anggraeni M. Arzil Khatami M. Faizal 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 Nazlah Azzahra Nessya Mayla Nessya Mayla Faiza Nopi Krisnawati Nur Aisyah Nurfitri Martaliah Nurjannah Nurjannah Nurlia Fusfita Ogi Saputra Perani Rosyani Puteri Anggi Lubis Rahmawati Allyreza Ranti Arianti Refky Fielnanda Rendi Reni Arisanti Ridhah Taqwa Rika, Rika Amelia Rizko Ramdhan Priatna Rohana Salis Elmadani Sarma Ningsih Sintia Siti rapi’ah Siti Zainab Solichah Solichah Sri Raharno Sri Rahma Stephen Alfredo Gultom Subuh Tugiono Taufik Ridho Tazqia Aulia Rahmawati Umi Himmatul Aliyah Wahyu Muhamad Satrio Yoga Pangestu Yuliana Safitri