DETERMINAN YANG MEMPENGARUHI AGRESIVITAS PAJAK

Sani Latifah, Erik Nugraha

Abstract


The research aims to determine the effect of capital intensity, institutional ownership, and company size on tax aggressiveness. The method used in this research is a quantitative method that aims to test the hypothesis in this research. The sample in this research was 31 production and distribution sub-sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research uses panel data regression. The research results provide empirical evidence that the variables capital intensity, institutional ownership, and company size significantly affect tax aggressiveness, both partially and simultaneously.

Full Text:

PDF

References


Yuliawati. Katadata. 2019. Gelombang Penghindaran Pajak Dalam Pusaran Batu Bara. Available From: Https://Katadata.Co.Id/Yuliawati/Indepth/5e9a554f7b34d/Gelombang-Penghindaran-Pajak-Dalam-Pusaran-Batu-Bara

Frank MM, Lynch LJ, Rego SO. Tax Reporting Aggressiveness And Its Relation To Aggressive Financial Reporting. Account Rev. 2009;84(2):467–96.

Andhari PAS, Sukartha IM. Pengaruh Pengungkapan Corporate Sosial Responsibilty, Profitabilitas, Inventoryintensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akunt Univ Udayana. 2017;2(1):017.

Kurniawan DP, Lisetyati E, Setiyorini W. Pengaruh Leverage, Corporate Governance Dan Intensitas Modal Terhadap Agresivitas Pajak. J Akunt Dan Perpajak. 2021;7(2):144–58.

Prasetyo A, Wulandari S. Capital Intensity, Leverage, Return On Asset, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. J Akunt. 2021;13:134–47.

Hery. Teori Akuntansi : Pendekatan Konsep Dan Analisis. Jakarta: PT. Grasindo; 2017. 323 P.

Loen M. Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2020). J Akunt Dan Bisnis Krisnadwipayana. 2022;9(2):794.

Fadli I, Ratnawati V, Kurnia P. Pengaruh Likuiditas, Leverage, Komisaris Independen, Manajemen Laba Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Perusahaan. JOM Fekon [Internet]. 2016;3(1):1205–19. Available From: Https://Jom.Unri.Ac.Id/Index.Php/JOMFEKON/Article/View/11451

Widiastari PA, Yasa GW. Pengaruh Profitabilitas, Free Cash Flow, Dan Ukuran Perusahaan Pada Nilai Perusahaan. E-Jurnal Akunt. 2018;23:957.

Setyoningrum D, Zulaikha. Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Dan Struktur Kepemilikan Terhadap Agresivitas Pajak. Diponegoro J Account. 2019;8(3):1–15.

Sugiyono. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: CV Alfabeta; 2017.

Basuki AT, Prawoto N. Analisis Regresi Dalam Penelitian Ekonomi Dan Bisnis: Dilengkapi Aplikasi SPSS Dan Eviews. Jakarta: Rajawali Pers; 2016.




DOI: https://doi.org/10.32897/sobat.2023.5.0.3078

Refbacks

  • There are currently no refbacks.


Published by:

Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)
Universitas Sangga Buana
Bandung, Jawa Barat, Indonesia