DETERMINAN YANG MEMPENGARUHI AGRESIVITAS PAJAK

Authors

  • Sani Latifah Program Studi Akuntansi, Fakultas Ekonomi, Universitas Sangga Buana
  • Erik Nugraha rogram Studi Akuntansi, Fakultas Ekonomi, Universitas Sangga Buana

DOI:

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

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.

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Published

2023-12-09

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Articles