Jurnal Paradigma Akuntansi
Vol. 7 No. 3 (2025): Juli 2025

FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL

Breeman, Andrew Van (Unknown)
Yuniarwati, Yuniarwati (Unknown)

Article Info

Publish Date
17 Jul 2025

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on 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 ...