Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE)
Sekar Rani Arum Sari
Universitas Stikubank
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Sekar Rani Arum Sari; Achmad Badjuri
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9970

Abstract

The purpose of this study was to gain knowledge based on the facts and data obtained validity and reliably regarding wheter there is an influence of financial factors, including firm size, leverage, profitability, and audit committee as moderating variable in Manufacturing Sector Companies listed on the Indonesia Stock Exchange (BEI) 2019-2021. The research sample is filtered out to 161 sample data. The research method used is quantitative research with multiple regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that leverage positively significant influences tax aggressiveness, but firm size and profitability has no effect on tax aggressiveness. The audit committee can moderate the influence of leverage on tax aggressiveness, but cannot moderate the relationship of firm size and profitability on tax aggressiveness.
Co-Authors Achmad Badjuri