COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat

Ukuran Perusahaan Memoderasi Pengaruh Good Corporate Governance, Capital Intensity, Leverage, dan Profitabilitas Terhadap Agresivitas Pajak

Nuryani Madyastuti nuryani (Magister Akuntansi Universitas Trisakti, Indonesia)

Article Info

Publish Date
26 Aug 2022

Abstract

The purpose of this study was to determine how firm size moderating the influences of good corporate governance, capital intensity, leverage, profitability on tax aggressiveness. The population of this research are all companies in the healthcare section which are listed in Indonesian Stock Exchange (BEI). The samples are taken by using the purposive sampling method until being obtained 16 companies. The data analysis process being used for this research is panel data regression. Based on the results of the analysis, it can be seen that the capital intensity variable has a positive effect on tax aggressiveness.

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Journal Info
COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Website

Abbrev

comserva

Publisher

Publikasi Indonesia

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Description

The mission of COMSERVA : Indonesian Jurnal of Community Services and Devleopment as the result of community services activities. The activities are including the implementation of science development and applied technology to empower society and realize sustainable development. The journal ...