THE INFLUENCE OF PROFITABILITY, LEVERAGE, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS (Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange 2016 - 2020 Period)

  • Adelia Yulianti Universitas Muhammadiyah Tangerang
  • Imam Hidayat Universitas Muhammadiyah Tangerang
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Abstract

ABSTRACT


This study aims to examine the effect of profitability, leverage, firm size, and capital intensity on tax aggressiveness in manufacturing companies in the material and chemical industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study used a sample of 10 companies using purposive sampling technique. The method used in this study is panel data regression, processed with the statistical tool Eviews 12. Test results in this study simultaneously profitability, leverage, firm size, and capital intensity on tax aggressiveness. While partially shows that the variables of profitability, leverage, and capital intensity have no effect on tax aggressiveness. While the size of the company has an effect on tax aggressiveness


Abstrak


Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak pada perusahaan manufaktur sektor industri bahan dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) priode 2016-2020. Penelitian ini menggunakan sampel sebanyak 10 perusahaan dengan menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini regresi data panel diolah dengan alat statistik Eviews 12. Hasil Pengujian pada penelitian ini secara simultan profitabilitas, leverage, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak. Sedangkan secara parsial menunjukan bahwa untuk variabel profitabilitas, leverage, dan capital intensity tidak berpengaruh terhadap agresivitas pajak. Sedangkan ukuran perusahaan berpengaruh terhadap agresivitas pajak.

References

Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis, 13(2), 157–168.
Indradi, D. (2018). PENGARUH LIKUIDITAS, CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK
( Studi empiris perusahanManufaktur sub sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012-2016.). Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147. https://doi.org/10.32493/jabi.v1i1.y2018.p147-167
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Listing di BEI Periode Tahun 2013–2017. JABE (Journal of Applied Business and Economic), 5(4), 301. https://doi.org/10.30998/jabe.v5i4.4174
Published
2022-03-31
How to Cite
YULIANTI, Adelia; HIDAYAT, Imam. THE INFLUENCE OF PROFITABILITY, LEVERAGE, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS (Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange 2016 - 2020 Period). Bilancia : Jurnal Ilmiah Akuntansi, [S.l.], v. 6, n. 1, p. 540-554, mar. 2022. ISSN 2685-5607. Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/1860>. Date accessed: 20 aug. 2022. doi: https://doi.org/10.35145/bilancia.v6i1.1860.

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