Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Aggressiveness

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Aggressiveness
 
Creator Pratiwi, Yayang Eka
Oktaviani, Rachmawati Meita
 
Subject Tax Aggressiveness, Leverage, Capital Intensity, and Profit Management
taxation
 
Description The research aims to analyze the factors that are affecting the tax aggressiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax aggressiveness, while the variables on capital intensity do not affect the tax aggressiveness.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-09
 
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/2475
10.29040/jap.v22i1.2475
 
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/2475/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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