Tax Aggressiveness in Manufacturing Companies in Indonesia

JURNAL AKUNTANSI DAN PAJAK

View Publication Info
 
 
Field Value
 
Title Tax Aggressiveness in Manufacturing Companies in Indonesia
 
Creator Hasyim, Fuad
Jiwayana, Adhi Kresna
 
Subject tax aggressiveness, earning, leverage, profitability, CBTR, panel data

 
Description This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1102
10.29040/jap.v22i1.1102
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1102/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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