Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Putri , Rizma Fatmawati
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
THE ROLE OF FINANCIAL DISTRESS AND THIN CAPITALIZATION IN CORPORATE TAX AGGRESSIVENESS Putri , Rizma Fatmawati; Akbar, Fajar Syaiful
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23100

Abstract

This research addresses the persistent issue of corporate tax aggressiveness, focusing on companies listed Indonesia’s property and real estate sector. The primary objective is to analyze how financial distress and thin capitalization influence tax aggressive practices among firms listed on the Indonesia Stock Exchange during the 2021-2023 period. Adopting a quantitative methodology with purposive sampling, the study utilizes multiple linear regression to analyze data from a sample of 96 companies. Financial distress is found to have a statistically significant and positive impact on tax aggressiveness, while thin capitalization does not exhibit a considerable influence. These findings suggest the need for more targeted tax regulations and enhanced oversight. Future research is encouraged to include additional variables and broaden the sample to cover multinational firms for a more comprehensive understanding of tax aggressiveness behavior.
Co-Authors Fajar Syaiful Akbar