Article Per Year (5 Year)
p-Index From 2020 - 2025
1.048
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Majority Science Journal
Tampubolon, Amy Septrina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
INVENTORY INTENSITY CAN MODERATE THE EFFECT OF CAPITAL INTENSITY ON TAX AGGRESSIVENESS Fadlilah, Andi Hidayatul; Marjono, Marjono; Tampubolon, Amy Septrina; Meidiana, Rebeka; Rahayu, Siti
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16375

Abstract

ABSTRACTThis research is a quantitative study with an explanatory approach, namely an approach that relies on a number of previous studies as the main milestones to build and strengthen arguments in the hypotheses that researchers present slowly. The data used in this article are secondary data that researchers obtained from the Indonesia Stock Exchange from 2011 to 2021. The data obtained were analyzed using the smart PLS 4.0 analysis tool  that the Capital Intensity variable does have a positive relationship direction and a significant influence on Tax Aggressiveness. This is because the P-Value tends to be positive and is below the significance level of 0.05, namely 0.000.. In addition, in the next hypothesis, it is also true that the Inventory Intensity variable can strengthen the influence of the Capital Intensity variable on Tax Aggressiveness. This is because something similar if the P-Values are positive and below the significance level of 0.05, namely 0.000, is smaller than the direct test of 0.008 Keywords: Inventory Intensity, Capital Intensity, Tax Aggressiveness 
INVENTORY INTENSITY CAN MODERATE THE EFFECT OF CAPITAL INTENSITY ON TAX AGGRESSIVENESS Fadlilah, Andi Hidayatul; Marjono, Marjono; Tampubolon, Amy Septrina; Meidiana, Rebeka; Rahayu, Siti
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16375

Abstract

ABSTRACTThis research is a quantitative study with an explanatory approach, namely an approach that relies on a number of previous studies as the main milestones to build and strengthen arguments in the hypotheses that researchers present slowly. The data used in this article are secondary data that researchers obtained from the Indonesia Stock Exchange from 2011 to 2021. The data obtained were analyzed using the smart PLS 4.0 analysis tool  that the Capital Intensity variable does have a positive relationship direction and a significant influence on Tax Aggressiveness. This is because the P-Value tends to be positive and is below the significance level of 0.05, namely 0.000.. In addition, in the next hypothesis, it is also true that the Inventory Intensity variable can strengthen the influence of the Capital Intensity variable on Tax Aggressiveness. This is because something similar if the P-Values are positive and below the significance level of 0.05, namely 0.000, is smaller than the direct test of 0.008 Keywords: Inventory Intensity, Capital Intensity, Tax Aggressiveness 
Co-Authors Andi Hidayatul Fadlilah Annisa Anindya Annisa Anindya Ersanti, Ersanti Hilda Nanda Priyatna Ibnu Suryadi Irma Shantilawati Marjono Marjono Meidiana, Rebeka Rebeka Meidiana Purba Setiadi, Yusuf Siti Rahayu