p-Index From 2020 - 2025
6.138
P-Index
This Author published in this journals
All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan IJIBE (International Journal of Islamic Business Ethics) Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer JURNAL PENDIDIKAN TAMBUSAI Jurnal Tabarru': Islamic Banking and Finance Jurnal Review Pendidikan dan Pengajaran (JRPP) Prosiding Temu Profesi Tahunan PERHAPI Jurnal Industri Kreatif dan Kewirausahaan Jurnal Ilmiah Manajemen Kesatuan SYARIATI : Jurnal Studi Al-Qur'an dan Hukum Jurnal Abdidas Jurnal Ilmiah Sport Coaching and Education Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Disrupsi Bisnis Tsarwah : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen Sains Instal : Jurnal Komputer Audito Comparative Law Journal (ACLJ) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Ekonomika Dan Bisnis Jurnal Ilmu Kesehatan Indonesia (JIKSI) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia International Journal of Economics (IJEC) Innovative: Journal Of Social Science Research Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia International Journal of Economics and Management Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Mount Hope Management International Journal Jurnal Dimensi Insinyur Profesional WATHAN: Jurnal Ilmu Sosial dan Humaniora JILMATEKS Jurnal Ilmiah Mahasiswa Teknik Sipil
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Innovative and Creativity

Pengaruh Intensitas Modal, Leverage, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2024 Lubis, Riyana Octaviani; Arief, Muhammad
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3883

Abstract

This research aims to determine the intensity of capital, leverage, and firm size on tax aggressiveness with profitability as a moderating variable in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2019-2024. The sample selection method used is purposive sampling. The total observations in this research were 102 samples with 6 years of observation consisting of 17 companies. The data analysis technique used in this research is multiple linear regression analysis and moderation analysis. The results of the analysis in this research indicate that leverage and firm size affect tax aggressiveness, while capital intensity has no effect on tax aggressiveness. The results of moderation analysis show that profitability is able to moderate and strengthen the effect of leverage on tax aggressiveness, while profitability is not able to moderate and weaken the effect of capital intensity and firm size on tax aggressiveness.
Co-Authors A, Amran Adrianton A. Agustina, Andriani Ahmad Baiquni Ahmad Sani Akhyar, Juni Amin, Sitti Jamilah Angga Pratama Arifin, Winarno Aswar Azhar, M. Karya Satya Baihaki, Muhamad Baskara Nugraha, I Gusti Bagus Baskara, Ika Cici Rianty K. Bidin Citra Resita Dian Pertiwi Dian Utami, Dian Diatmika, Anak Agung Ketut Diena Fadhilah, Diena Elferdy, Elferdy Evelyn, Patriciaa FRANSISKUS XAVERIUS YATNO KARYADI Gandung, Muhammad Gunawan, Made Hadisaputra, Aboerisal Hamdanah Hamdanah Hanif, Padlim Hardianti, Surya Putri Hasanuddin, Muhammad Iqbal Hendra Raza HENDRI PRASETYO Heni Pujiastuti Hermawan, Surya Hidayani, Novika Hifzillah, Muhamad Hafidz hoh, Sharifurrohman Ikhyanuddin, Ikhyanuddin Indrafana, Iman Izzuddin, Deden Akbar Jamaludin M Sakung Jati, Waluyo Jublina Oktora, Jublina Kusuma, Hidayah Dwi Liza Novietta Lubis, Riyana Octaviani Mahendra Data Maisaratun Najmi Makhfud Syawaludin Marsun, Marsun Maruddin, Mukti Minan, H. Kersna Minan, H.Kresna Muhammad Saleh Mukti Wibowo Nur Khasanah Nurhasanah Nurhasanah Panjaitan, Florencia Rani Permana, Adi Pradhono, Choiru Pragesjvara, Vitria Pranoto, Sugeng Priatna, Isep Amas Primasatria Edastama, Primasatria Purnama, Jesicha Aulya Purwoko, Gatut D. Purwoko, Ugeng Budi Qurbani, Derita Rahayu Hartini Rizki Fillhayati Rambe Roza Mulyana S, Supriyati S, Wedi Saepudin Saepudin Saidah, Alvi Saiman Pakpahan Saprudin Saprudin, Saprudin Satriyo Nugroho, Anto Senen Senen Septiadi, Agung Setiawan, Romi Adetio Silalahi, Santhy Kristifani Siregar, Astri Fadhila Sitompul, Clarisa Florentina Sitorus, Zulham Soepandi, Amun Sopiah, Oon Suhono Harso Supangkat Sulastio, Agus SULISTIANI, SINTA Supriatna, Kusnanda Sutiman Sutiman, Sutiman Sutiono, Sulis Syafira, Syafira Syahwaludin, Syahwaludin Trisnawan, Primantara Hari Utomo, Styo Budi Wahid, Darham Wardana, Yusri Yakin, Nurman Yani Suryani Zahra, Syaharani