JAE (Jurnal Akuntansi dan Ekonomi)
Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)

ANALISIS DETERMINAN TERHADAP AGRESIVITAS PAJAK: (Studi pada perusahaan LQ 45)

Puji Lestari, Mela (Unknown)
Siti Aliyah (Unknown)

Article Info

Publish Date
02 Jul 2022

Abstract

This study aims to analyze the factors that affect tax aggressiveness in LQ-45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The type of data in this study is quantitative data. This study uses secondary data from the LQ45 company annual report for the 2018-2020 period. The sampling technique used is purposive sampling, namely the technique of determining the sample with certain considerations/criteria. The data analysis method used is multiple regression analysis, classical assumption test, and hypothesis testing. The results of this study indicate that company size, capital intensity and positive influence on tax aggressiveness in LQ45 companies.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...