Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
Lily
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Lily; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.554 KB)

Abstract

The objective of this study is to empirically examine the factors that influence tax aggressiveness. This study uses independent variables earnings management through discretionary accrual, ROA, DAR, firm size, capital intensity, inventory intensity, firm risk and tax aggressiveness as the dependent variable. The study was conducted on 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with 201 research data that accordance the criteria set using the purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis. The result of this research is that ROA have an influence on tax aggressiveness. While the earnings management, DAR, firm size, capital intensity, inventory intensity, and firm risk have no influence on tax aggressiveness.
Co-Authors FERRY SUHARDJO