Journal of International Accounting, Taxation and Information Systems
Vol. 1 No. 3 (2024): August

Literature Review of Fixed Asset Intensity on Tax Aggressiveness

Feni, Moi (Unknown)

Article Info

Publish Date
28 Aug 2024

Abstract

This study aims to examine the effect of fixed asset intensity on tax aggressiveness. Tax has become one of the problems that are widely handled in a country. One of the state revenues comes from taxes, without society there would be no taxes. Tax can be interpreted as a collection made by the government with the aim of realising a prosperous society. The independent variable in this study is fixed asset intensity, while the dependent variable is tax aggressiveness. The results showed that the fixed asset intensity variable did not all have a significant positive effect on tax aggressiveness.

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Journal Info
Journal of International Accounting, Taxation and Information Systems
Website

Abbrev

journal

Publisher

CV. Proaksara Global Transeduka

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two ...