Jurnal Ilmiah Raflesia Akuntansi
Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi

PENGARUH INVENTORY INTENSITY,PROFITABILITY,LIQUIDITY DAN CAPITAL INTENSITY TERHADAP AGRESITIVITAS PAJAK

Riski Puspita Anggraini (Universitas Nahdatul Ulama Surabaya)
Heni Agustina (Universitas Nahdatul Ulama Surabaya)



Article Info

Publish Date
31 Oct 2022

Abstract

The act of tax aggressiveness is one that can worsen the company's image. This is because the company's profits increase and the taxes paid are high, so the company carries out tax aggressiveness so that the profits obtained are maximized. Inventory intensity, profitability, liquidity, and capital intensity can be used to minimize corporate tax aggressiveness. This objective was conducted to determine the effect of inventory intensity, profitability, liquidity, and capital intensity on tax aggressiveness. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange for the period 2013-2020. The sampling method used was purposive sampling. The data analysis used is multiple linear analysis. The results of the study show that there is no effect between inventory intensity and tax aggressiveness. Profitability and liquidity have a negative and significant effect on tax aggressiveness, while capital intensity has a positive and significant effect on tax aggressiveness.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...