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Hexana Sri Lastati
Magister Akuntansi, Universitas Trisakti, Jakarta, Indonesia
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Pengaruh Intensitas Modal, Intensitas Persediaan, Profitabilitas, dan Koneksi Politik terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Moderasi Rivan Andi Ghifary; Hexana Sri Lastati
Jurnal Syntax Admiration Vol. 5 No. 1 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i1.970

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and political connection on tax aggressiveness with independent commissioners as variable moderation. The population of this research is listed on Indonesia Stock Exchange in 2017-2021 and the samples tested in this study were 78 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable.
Co-Authors Rivan Andi Ghifary