Jurnal Multidisiplin Sahombu
Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)

The Effect of Thin Capitalization, Return on Assets, Capital Intensity, and Audit Fees on Tax Aggressiveness

Lukmawati, Putri Puji (Unknown)
Halawa, Irena Mei Darnis (Unknown)
Agustina, Sri (Unknown)
Linawati, Linawati (Unknown)
Khotimah, Husnul (Unknown)

Article Info

Publish Date
28 Jun 2025

Abstract

This study aims to analyze and provide empirical evidence regarding the effects of thin capitalization, return on assets, capital intensity, and audit fees on tax aggressiveness. This is a quantitative study utilizing secondary data obtained from the Indonesia Stock Exchange (IDX) website, specifically from the official websites of listed companies. The population in this study comprises banking companies listed on the IDX from 2019 to 2023. The sample was selected using a purposive sampling method, resulting in 95 firm-year observations that met the research criteria. The results of the study indicate that return on assets has a significant effect on tax aggressiveness, and capital intensity also significantly influences tax aggressiveness. However, thin capitalization and audit fees do not have a significant effect on tax aggressiveness.

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Journal Info
Jurnal Multidisiplin Sahombu
Website

Abbrev

JMS

Publisher

SEAN INSTITUTE

Subject

Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

Description

Jurnal Multidisiplin Sahombu is at the scope of the multidisciplinary intended is only limited to the following points, Economics Politics Public Business Civil society, Finance Culture Arts ...