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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Ilmiah Universitas Batanghari Jambi Kompartemen : Jurnal Ilmiah Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Eksis: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS BHUMI: Jurnal Agraria dan Pertanahan Parameter Jurnal Administrasi dan Kesekretarisan Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Pajak dan Bisnis (Journal of Tax and Business) Procedia of Social Sciences and Humanities Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Kajian Ekonomi dan Perbankan Syariah WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Nugraha, Ginanjar Adi
Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

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Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak Mufrihatul Awaliyah; Ginanjar Adi Nugraha; Krisnhoe Sukma Danuta
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i3.1664

Abstract

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.
Co-Authors Ady Achadi Aldila Dinanti Aldila Dinanti, Aldila Alkaromatunnisa, Riskika Amin Budiastuti Andhi Johan Suzana Indria Astuti , Yuniar Dwi Irman Firmansyah Isnaeni Rokhayati Koesoemasari, Dian Safitri Pantja Krisnhoe Sukma Danuta Lilis Handayani Minadi Wijaya Mufrihatul Awaliyah Murdijaningsih, Tjahjani Nirmala Nirmala Octisari, Sully Kemala P Edi Sumantri Pahrul Fauzi Priyatama, Tunggul Shifa Ummu Zhaba Siti Maesaroh Tjahjani Mudijaningsih Tri Esti Masita Tri Esti Masita Tri Yuli Astuti Versanudin Hekmatyar Wilda Irya Susanti Wisnu Wijayanto Zumaeroh -