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All Journal Journal of Accounting and Finance Management (JAFM)
Rama Soumokil, Finiko
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage dan Intensitas Modal Terhadap Agresivitas Pajak Rama Soumokil, Finiko; Budi Yanti, Harti
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1108

Abstract

This research aims to analyze the influence of Profitability, Leverage, and Capital Intensity on Tax Aggressiveness. The population in this study was 293 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 65 companies. The research results show that ROA has a positive effect on Tax Aggressiveness, Leverage and Capital Intensity have no effect on Tax Aggressiveness.
Co-Authors Budi Yanti, Harti