Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Breeman, Andrew Van
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL Breeman, Andrew Van; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34320

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
Co-Authors Yuniarwati, Yuniarwati