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

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK

Haikal (Trisakti School of Management)
Fung Njit Tjhai (Trisakti School of Management)



Article Info

Publish Date
31 Mar 2022

Abstract

The purpose of this research is to obtain empirical evidence about the factors influence of manajerial ownership, independent commissioner, corporate social responsibility, leverage, likuiditas, profitability, and inventory capacity. This research used sample of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020. The method used in sample selection using purposive sampling methode, that the sample obtained is 142 companies. Hypothesis testing in the research uses multiple regression method. The results of this research concluded that profitability variable has positive influence on tax aggressiveness but manajerial ownership, independent commissioner, corporate social responsibility, leverage, likuiditas, and inventory capacity variable has no influence on tax aggressiveness

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Journal Info

Abbrev

EJATSM

Publisher

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 ...