E-Jurnal Akuntansi TSM
Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Lily (Trisakti School of Management)
Ferry Suhardjo (Trisakti School of Management)

Article Info

Publish Date
31 Mar 2022

Abstract

The objective of this study is to empirically examine the factors that influence tax aggressiveness. This study uses independent variables earnings management through discretionary accrual, ROA, DAR, firm size, capital intensity, inventory intensity, firm risk and tax aggressiveness as the dependent variable. The study was conducted on 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with 201 research data that accordance the criteria set using the purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis. The result of this research is that ROA have an influence on tax aggressiveness. While the earnings management, DAR, firm size, capital intensity, inventory intensity, and firm risk have no influence on tax aggressiveness.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...