Pengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak

Authors

  • Tutik Avrinia Wulansari +6281280890267
  • Kartika Hendra Titisari
  • Siti Nurlaela

DOI:

https://doi.org/10.29407/jae.v5i1.14141

Abstract

This study aims to determine the effect of leverage, inventory intensity, fixed asset intensity, company SIZE, and independent commissioners on tax aggressiveness. The population and sample in this study are consumer goods industry companies listed on the IDX for the 2015-2018 period. The sampling technique of this study was using purposive sampling technique. The number of samples in this study were 28 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2016 period. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis conducted shows that there is a negative influence of leverage, the intensity of fixed assets, company SIZE, and independent commissioners on tax aggressiveness. While the intensity of the inventory has no effect on tax aggressiveness.

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Published

2020-03-01

How to Cite

Avrinia Wulansari, T., Titisari, K. H. ., & Nurlaela, S. . (2020). Pengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak. JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(1), 69–76. https://doi.org/10.29407/jae.v5i1.14141

Issue

Vol. 5 No. 1 (2020): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 5 No 1 Tahun 2020

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