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All Journal Jurnal Paradigma Akuntansi
Aprilin, Natashia Vania
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Economics, Econometrics & Finance Social Sciences

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PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AGGRESSIVENESS Aprilin, Natashia Vania; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32495

Abstract

This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.
Co-Authors Yuniarwati, Yuniarwati