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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Penelitian Hutan dan Konservasi Alam Nurani: Jurnal Kajian Syariah dan Masyarakat Delta-Pi : Jurnal Matematika dan Pendidikan Matematika Journal of Governance JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah) KREDO : Jurnal Ilmiah Bahasa dan Sastra Titian Ilmu: Jurnal Ilmiah Multi Sciences Momentum: Physics Education Journal Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Apollo Project: Jurnal Ilmiah Program Studi Sastra Inggris JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal STEI Ekonomi Jurnal Pedagogi dan Pembelajaran Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Indonesian Journal of Society Engagement (IJSE) Cendikia : Media Jurnal Ilmiah Pendidikan International Journal of Education, Social Studies, And Management (IJESSM) JUSTIN (Jurnal Sistem dan Teknologi Informasi) Governors Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Journal of Management and Administration Provision Notary Law Journal JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JRIIN :Jurnal Riset Informatika dan Inovasi Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) Abdi Akommedia : Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Orientasi Pendidik dan Peneliti Sains Indonesia Medic Nutricia : Jurnal Ilmu Kesehatan Jurnal Pengabdian Sosial Indonesian Journal of Community Empowerment
Saprudin Saprudin
Public Administration, Djuanda University,
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Journal : Governors

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Effect of Liquidity, Leverage, Inventory Intensity, and Intensity of Fixed Assets on Tax Aggressiveness Saputra, Rizal; Adriani, Ade; Saprudin, Saprudin
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2492

Abstract

This study is aimed to know and to prove the influence of liquidity, leverage, inventory intensity, and fixed asset intensity on tax aggressiveness (empirical study on consumer goods companies listed on the Indonesia Stock Exchange for the period 2017-2019). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample in this study was 33 selected companies. The type of data used in this study is secondary data in the form of documentation of the Financial Statements of Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2017-2019. The method of analysis used in this study is logistic regression analysis. The result of this study showed that inventory intensity had an effect on tax aggressiveness, while liquidity, leverage and fixed asset intensity had no effect on tax aggressiveness in corporate taxpayers registered on the Indonesian stock exchange.
Co-Authors Ade Adriani Ahmad Sarkowi Juniansyah Aldi Aditya Alfika Safitri Ali Ismail Amalia, Resti Amelia, Risky Nuri Ana Rahmalia Andhitiyara, Revan Andhy Setiawan Aria Wirayudha Ary Setijadi Prihatmanto Asep Supriyatna Asry Nelannya Latupeirissa Aswan, Marwis Auliansyah, Nadianti Bagas Prawira Andrianto Bangsawan, Achmad Barda, Toha Billik, Aegner Brilliantina Indrati Chairil Anwar Demmy Dharma Bhakti Desyana, Vella Nandita Dewi, Sita Diana Frederica Dwi Kemalia, Lula Elmasia Pertiwi*, Anastasia Britzyana Elvy Napitupulu, Bertha Faisal*, Faisal Farhan, Yasar Muhammad Fatma Hamid, Fatma Faujiah, Zia Ulfah Fauziah, Adni Fenty Sukmawaty Fitri Sintya Fitria Rahma Wandari fitriaty, Diah Halidah Halidah, Halidah Halim Wijaya Hamid, Fatma Hartawan, Rumadi Herda Asmara Yudistira Hernita Pasongli Hikmah, Nor Husnin Mubarak, Husnin Ikram Hamid, Ikram Isnawati Isnawati Jordi, Roy Joswan Surya Wijaya Kumba Digdowiseiso, Kumba Kurniawan, Fauzan Adhima Liliasari , Listyowati, Dwi Lusi Susilawati Magdalena, Febriani Cristina Susianti Mardia Hi Rahman, Mardia Hi Marpaung, Oktavia Masiaga, Novaliastuti Mayrona*, Diana Mochammad Imron Awalludin Muhammad, Nurlaela Nanang Selamet Riyadi Ni Putu Eka Widiastuti Nuraeni, Paridah Nurdin Abdul Rahman Nurhalifah Ransingin Nurwijayanti Omiyani, Selva Pamuti Pamuti Pasha, Mutiara Andara Pebrianti, Febi Perani Rosyani Potale, Marlen Rachmadi Usman, Rachmadi Rahman, Nurdin Abdul Rano Wijaya Ridayanti, Ridayanti Rohima Wahyu Ningrum, Rohima Wahyu Sadikin, Abdurrahman Saputra, Rizal sari, Lasmita Sarwani Sarwani, Sarwani Setiarini Pujiningtyas Sindy, Nurani Siti Muladriyani Siti Murniawati Siti Robeatul Adawiyah Sobari, Saniyyah Maulidya Sukmawati, Fenty Suprapto Suprapto Suryani Taib Susilawati, Susilawati Syahrituah Siregar Teapon, Wiwin Andrianti vera martikasari, vera Wahyudi Wahyudi Wibawa, Alifah Mustari Mukti Widiastuti, Anggun Tira Nur Winda Oktaviana Wiwi Adhariyah Wujarso, Riyanto Yakup Yakup Yulia Qamariyanti