E-Jurnal Akuntansi TSM
Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Ivan Lemmuel (Trisakti School of Management)
Ida Bagus Nyoman Sukadana (Trisakti School of Management)

Article Info

Publish Date
31 Dec 2022

Abstract

This research to test factors affecting tax aggresiveness in registered manufacturing companies on Indonesian Stock Exchange (IDX). The variable used in the company are capital intensity, inventory intensity, profitability, leverage, liquidity, independent commisionarer, audit quality.Population of this research is manufactured companies which are listed in Indonesia Stock Exchange from 2017 to 2019. The sample of this research are selected by using purposive sampling method, and 240 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that inventory intensity, profitability, leverage have influence to aggressiveness tax, whereas capital intensity, liquidity, independent commisionarer, audit quality do not have influence to aggressiveness tax.

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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 ...