E-Jurnal Akuntansi TSM
Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM

PENGARUH KEPEMILIKAN SAHAM DAN FAKTOR – FAKTOR LAIN TERHADAP AGRESIVITAS PAJAK

Ericko Harsana (Trisakti School of Management)
Meinie Susanty (Trisakti School of Management)

Article Info

Publish Date
31 Mar 2023

Abstract

Abstract: The purpose of this study is to obtain empirical evidence related to the effect of profitability, leverage, capital intensity, independent commissioner, institutional ownership, managerial ownership, and public ownership on tax aggressiveness. The populations in this study are manufacturing companies that are consistently listed on the Indonesian Stock Exchange for 3 years from 2019 to 2021. The sample in this study used a purposive sampling method and generates 108 data from 36 sample companies. This study uses multiple regression methods in analyzing the data. The results of this study show that profitability and managerial ownership affect tax aggressiveness, while leverage, capital intensity, independent commissioners, institutional ownership, and public ownership have no effect on tax aggressiveness.

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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 ...