Open AccessAGRESIVITAS PAJAK SEKTOR PERTAMBANGAN INDONESIA
Author(s) -
Mohammad Aryo Arifin
Publication year - 2020
Publication title -
jurnal keuangan dan bisnis/jurnal keuangan dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2580-1236
pISSN - 1693-8224
DOI - 10.32524/jkb.v18i2.62
Subject(s) - profitability index , leverage (statistics) , market liquidity , capital intensity , business , capital structure , r&d intensity , monetary economics , econometrics , intensity (physics) , economics , finance , mathematics , microeconomics , statistics , profit (economics) , management , debt , physics , quantum mechanics
This study aims to determine the factors which influenced the tax aggressiveness. Liquidity, Leverage, Profitability, Capital Intensity, and Inventory Intensity are the independence variable that be used in this research. This research use statistical Eviews. The result shows the factors affect the tax aggressiveness significantly are Leverage. Furthermore, Liquidity, Profitability, Capital Intensity and Inventory Intensity have not significant influence toward tax aggressiveness.