Jurnal Paradigma Akuntansi
Vol. 6 No. 4 (2024): Oktober 2024

PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AGGRESSIVENESS

Aprilin, Natashia Vania (Unknown)
Yuniarwati, Yuniarwati (Unknown)

Article Info

Publish Date
14 Oct 2024

Abstract

This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...