PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK

Minar Savitri, Dhian Andanarini
Rahmawati, Ita Nur

Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.