Jurnal Ekonomi Dan Bisnis
Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024

Hubungan Board Gender Diversity dan Capital Intensity Terhadap Agresivitas Pajak

Amalia, Dina (Unknown)

Article Info

Publish Date
22 Oct 2024

Abstract

The aim of this study is to determine the effect of capital intensity on tax aggressiveness and board gender diversity in moderating the effect of capital intensity on tax aggressiveness. The sample used in this study was 105 data of BUMN listed in IDX. The analysis technique used in this study was SEM PLS.The results of this study indicate that capital intensity has a positive effect on tax aggressiveness, while board gender diversity weakens the effect of capital intensity on tax aggressiveness

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Journal Info
Jurnal Ekonomi Dan Bisnis
Website

Abbrev

jebi

Publisher

Universitas Pekalongan

Subject

Economics, Econometrics & Finance

Description

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September. ...