Jurnal Keuangan dan Bisnis
Vol. 18 No. 2 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 2, Edisi Oktober 2020

AGRESIVITAS PAJAK SEKTOR PERTAMBANGAN INDONESIA

Arifin, Mohammad Aryo (Unknown)

Article Info

Publish Date
10 Oct 2020

Abstract

This study aims to determine the factors which influenced the tax aggressiveness. Liquidity, Leverage, Profitability, Capital Intensity, and Inventory Intensity are the independence variable that be used in this research. This research use statistical Eviews. The result shows the factors affect the tax aggressiveness significantly are Leverage. Furthermore, Liquidity, Profitability, Capital Intensity and Inventory Intensity have not significant influence toward tax aggressiveness.

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Journal Info
Jurnal Keuangan dan Bisnis
Website

Abbrev

jkb

Publisher

Universitas Katolik Musi Charitas

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Keuangan dan Bisnis: Jurnal Keuangan dan Bisnis terbit secara berkala dua kali setahun yaitu bulan Maret dan Oktober. Jurnal Keuangan dan Bisnis bertujuan untuk menyediakan forum penyebaran aplikasi teori dan penelitian di semua bidang Ekonomi, Manajemen dan Akuntansi , termasuk tetapi tidak ...