Open AccessPengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak
Author(s) -
Tutik Avrinia Wulansari,
Kartika Hendra Titisari,
Siti Nurlaela
Publication year - 2020
Publication title -
jae (jurnal akuntansi dan ekonomi)
Language(s) - English
Resource type - Journals
ISSN - 2541-0180
DOI - 10.29407/jae.v5i1.14141
Subject(s) - leverage (statistics) , business , stock exchange , nonprobability sampling , population , statistics , finance , mathematics , demography , sociology
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.