Journal of Accounting and Finance Management (JAFM)
Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)

Pengaruh Profitabilitas, Leverage dan Intensitas Modal Terhadap Agresivitas Pajak

Rama Soumokil, Finiko (Unknown)
Budi Yanti, Harti (Unknown)

Article Info

Publish Date
27 Nov 2024

Abstract

This research aims to analyze the influence of Profitability, Leverage, and Capital Intensity on Tax Aggressiveness. The population in this study was 293 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 65 companies. The research results show that ROA has a positive effect on Tax Aggressiveness, Leverage and Capital Intensity have no effect on Tax Aggressiveness.

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Journal Info
Journal of Accounting and Finance Management (JAFM)
Website

Abbrev

JAFM

Publisher

Dinasti Research

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of ...