Jurnal Riset Ilmiah
Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025

PENGARUH KEPEMILIKAN INSTITUSIONAL, INTENSITAS MODAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK(EMITEN SEKTOR BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2019-2023)

Ananta, Engela (Unknown)
Marundha, Amor (Unknown)
Maidani, Maidani (Unknown)

Article Info

Publish Date
11 Feb 2025

Abstract

This study aims to examine and analyze the effect of institutional ownership, capital intensity and firm size on tax aggressiveness. The research method used is quantitative. The types and sources of data in this study are secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2023. The sampling technique used is purposive sampling, with a total of 150 observation data samples. The data analysis in this study was conducted using Eviews 13. The results of this study explain that institutional ownership has a positive and significant effect on tax aggressiveness, capital intensity has a positive and significant effect on tax aggressiveness and firm size has a negative and significant effect on tax aggressiveness.

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Journal Info
Jurnal Riset Ilmiah
Website

Abbrev

SINERGI

Publisher

Lembaga Pendidikan dan Penelitian Manggala Institute

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Description

SINERGI : Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering, Economics, Health, Social, ...