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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, Imam Hidayat
2022 Bilancia Jurnal Ilmiah Akuntansi  

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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
more » ... 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.
doi:10.35145/bilancia.v6i1.1860 fatcat:dshkzuernneebhkicapl4yzkau
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Adelia Yulianti, Imam Hidayat. "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 6.1 (2022)