Article Per Year (5 Year)
p-Index From 2021 - 2026
5.317
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Berkala Ilmiah Pendidikan Biologi (BioEdu) Microbiology Indonesia Pharmaciana: Jurnal Kefarmasian Jurnal Media Wahana Ekonomika Jurnal Psikologi PUJANGGA: Jurnal Bahasa dan Sastra TARBAWI: Jurnal Pendidikan Agama Islam Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Medical Laboratory Technology Journal Jurnal Pendidikan Dasar JNKI (Jurnal Ners dan Kebidanan Indonesia) (Indonesian Journal of Nursing and Midwifery) Buletin Sumber Daya Geologi METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal Teknologi Pertanian Proceedings of the International Conference on Applied Science and Health Jurnal Pendidikan Almuslim YUME : Journal of Management Jurnal Ilmiah Mandala Education (JIME) Jurnal Biotek PROSIDING SEMINAR NASIONAL LEMBAGA PENELITIAN DAN PENDIDIKAN (LPP) MANDALA Ruhama : Islamic Education Journal Pena Literasi Social, Humanities, and Educational Studies (SHEs): Conference Series Industrial Engineering Journal (IEJ) Jurnal Ilmiah Kesehatan Jurnal Imam Bonjol : Kajian Ilmu Informasi dan Perpustakaan Joined Journal (Journal of Informatics Education JURNAL EDUKASI NONFORMAL Jurnal Kesehatan Pasak Bumi Kalimantan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Agama Hukum dan Pendidikan Islam (KAHPI) Jurnal Ilmiah komunikasi Jurnal Ilmiah Wahana Pendidikan Relativitas : Jurnal Riset Inovasi Pembelajaran Fisika Meukuta Alam : Jurnal Ilmiah Mahasiswa Archives of The Medicine and Case Reports Journal Peqguruang: Conference Series Schrodinger : Jurnal Ilmiah Mahasiswa Pendidikan Fisika Jurnal Teknologi Terapan and Sains 4.0 Addabana: Jurnal Pendidikan Agama Islam Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan JURNAL TEKNIK INDUSTRI Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Ta'rim: Jurnal Pendidikan dan Anak Usia Dini E-JRM Jurnal Manajemen Dan Bisnis Ekonomi Student Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Jurnal Ilmiah Farmasi Simplisia Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Kanun: Jurnal Ilmu Hukum Ardhi: Jurnal Pengabdian dalam Negri Akuntansi Pajak dan Kebijakan Ekonomi Digital Inovasi Pendidikan dan Anak Usia Dini
FATIMAH FATIMAH
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 73 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : YUME : Journal of Management

 1 
Peranan Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage Pada Agresivitas Pajak Muhammad Nordiansyah; Christin Natalia Meiditasari; Fatimah Fatimah; Saprudin Saprudin; Asrid Juniar
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2771

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah Property dan Real Estate yang terdaftar di BEI tahun 2016 – 2020, sampel perusahaan yang diambil sebanyak 17 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Intensitas Modal, Ukuran Perusahaan dan Komisaris Independen tidak berpengaruh terhadap Agresivitas Pajak. Sedangkan Leverage berpengaruh terhadap Agresivitas Pajak. Hal ini dapat diartikan bahwa tingkat Leverage dapat mempengaruhi tindakan Agresivitas Pajak yang dilakukan oleh perusahaan Properti dan Real Estate. Tingkat leverage yang merupakan indikator pertimbangan keputusan bagi perusahaan Properti dan Real Estate mampu mempengaruhi agresivitas pajak karena mempengaruhi laba atau pendapatan perusahaan sehingga sesuai dengan teori struktur modal. Kata Kunci: Intensitas Modal, Ukuran Perusahaan, Komisaris Independen, Leverage, Agresivitas Pajak AbstractThe purpose of this study was to analyze the influence of Capital Intensity, Company Size, Independent Commissioner and Leverage on Tax Aggressiveness. The population in this study were Property and Real Estate listed on the IDX in 2016 – 2020, 17 companies were taken as a sample using a purposive sampling method. Data analysis technique using multiple linear regression. The results of the study show that Capital Intensity, Company Size and Independent Commissioners have no effect on Tax Aggressiveness. Meanwhile, Leverage has an effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can influence the Tax Aggressiveness actions taken by Property and Real Estate companies. The level of leverage, which is an indicator of decision considerations for Property and Real Estate companies, is able to influence tax aggressiveness because it affects the company's profit or income so that it is in accordance with the theory of capital structure. Keywords: Capital Intensity, Company Size, Independent Commissioner, Leverage, Tax Aggressiveness  
Co-Authors Abd. Rasyid Syamsuri Abdul Majid Agung Rida Ilahi Agus Salim Agus Subagio Ahmad Syamsul Falah Akrom, Akrom Al Hussein Flowers Rizqi Alyatus Syifa Amanda Amelia Sari Amri Amri Anisa Gustia Ningsih Annisaa’ Nurmasari APON ZAENAL MUSTOPA Arisara Leksansern Arniah Arniah As'ad As'ad Asnidar Asnidar Asrid Juniar Ayu Khairani Azhari Ahmad Berwi Fazri Pamudi Candrika Evayanthy Hasibuan Christin Natalia Meiditasari Cut Julita Dedi Purnomo Defri Aroni Deri Apriliyani Diana Khairani Sofyan Dicky Ardianto Dita Safira Dwisafira Dwisafira Eka Rahmawati Endang Sulistyaniningsih Ernanda Saputri Eva Darnila Fadiyah Aprilia Fakhri Inayati Said, Fathia Fandhilah Fandhilah Fani Inka Prilia Fauziah Nasution Febrina Suci Hati Fil Isnaeni Fitriani Fitriani Gatot Murti Wibowo Guntur Trimulyono Hairani Ananda Putri Hasbi Wahyudi Herlitah Herlitah Hermina Sukmaningtyas Herning Dyah Kusuma Wijayanti Herwinda Kusuma Hilda Okta Variana Hilda Zahra Lubis Ijar Salna Ika Holpiana Sari Marbun Indah Lestari IQBAL KUSNANDARSYAH Ira Puspitasari Irawati Hi Malan Ivan Muhammad Agung Jamaludin Jamaludin Jamilah Jamilah Karyadi Karyadi Khadijah Khadijah Khalifa Humaira Laras Ayu Dita Leli Yanti Lili Rahmayanti lilisuryani Lis Suswati Lis Suswati Luh Putu Ratna Sundari Lu’lu Rahmadanti M Sayuti M Taufiq M. Nurdin Mahmud Basuki Maryana Maryana Meila Nur Syamsiani Mhd. Amar Adly Mirra Noor Milla Muhamad Ramli Muhammad Fadhli Ritonga Muhammad Ilyas Muhammad Ridwansyah Muhammad Rivai MUHAMMAD SUBHAN Muhammad Subhan Muhtar Tajuddin Nanik Lestariningsih Neli Husniawati Neni Susilaningsih Nordiansyah, Muhammad Novitasari, Rifni Nur Delima Lubis Nur Rizkiya Makhfiro Nasution Nur Rizkiya Makhfiro Nst Nur Sa’adah Nurulita Nurulita Nuslima Nuslima Omar Hendro Putriana Putriana Qodri, Muhammad Fatih Rahmalia Rahmalia Ratna Dewi Kartikasari Resty Habibah Hasibuan Retti Ninsix Rifki Sakinah Nompo Rika Nazwa Sabila Rina Hardianti Rizki Hamdan Saputra Rizky Sudrajat Ronny Malavia Mardani Rousyati Rousyati Rouzi , Kana Safrina RR. Ella Evrita Hestiandari Rusli Malli Ryan Aryani Sabariah Sabariah Salsa Nabila Santi Aulia Rahma Saprudin Saprudin Septina Septina Sherina Molek Siti Khairiyah Siti Zubaidah Sofi Imamah Banurea Sri Mawarni St. Syamsudduha Sugiyanto Sugiyanto Sukamto, Ika Sumiyarsi Suryono Suryono Susi Ernawati Syaiful Rachman Syamsiar, Syamsiar Tamaela, Josepha Mariana Tantio Fernando Tutut Yuliani Pertiwi Ujang Sumarwan Ulhaq, Muhammad Zia Vilman Sidik Wahyuni Siregar Welly Welly Yoyon Dwi Wahyono Yus’iran Yus’iran Yusliana Yusliana Zulfiani Zulfiani Zunaidah Zunaidah ZURAIDA ZURAIDA