jurnal syntax admiration
Vol. 5 No. 1 (2024): Jurnal Syntax Admiration

Pengaruh Intensitas Modal, Intensitas Persediaan, Profitabilitas, dan Koneksi Politik terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Moderasi

Rivan Andi Ghifary (Magister Akuntansi, Universitas Trisakti, Jakarta, Indonesia)
Hexana Sri Lastati (Magister Akuntansi, Universitas Trisakti, Jakarta, Indonesia)



Article Info

Publish Date
18 Jan 2024

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and political connection on tax aggressiveness with independent commissioners as variable moderation. The population of this research is listed on Indonesia Stock Exchange in 2017-2021 and the samples tested in this study were 78 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable.

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Journal Info

Abbrev

jurnal

Publisher

Subject

Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

Description

Syntax Admiration. Jurnal Syntax Admiration adalah jurnal yang diterbitkan sebulan sekali oleh CV. Syntax Corporation Indonesia. Syntax Admiration akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial teknik. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis ...