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All Journal Jurnal Media Wahana Ekonomika Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Keuangan dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Media Akuntansi (MEDIASI) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Keuangan dan Bisnis
Mohammad Aryo Arifin, Mohammad Aryo
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Keuangan dan Bisnis

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AGRESIVITAS PAJAK SEKTOR PERTAMBANGAN INDONESIA Mohammad Aryo Arifin
Jurnal Keuangan dan Bisnis Vol. 18 No. 2 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 2, Edisi Oktober 2020
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.48 KB) | DOI: 10.32524/jkb.v18i2.62

Abstract

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.
Co-Authors Adelia Adelia Andre Eko Putra Andri Eko Putra Arifin, Firmansyah Ary Srikandi Desta Ninin Sera Dina Syahbanti Elmayani Elmayani Emilda Emilda Emma Lilianti, Emma Fenty Astrina Hesti Agustini Hilma Yunia Jusmani Jusmani Juwita Rinda Lestari Maria Reva Valianti Masnoni Masnoni Maulan Irwadi Maulan Irwadi Milla Ardila Muhammad Hidayat Nina Sabrina Ninin Non Ayu Ninin Non Ayu S Nisa’ Ulul Mafra Nurkardina Novalia Nurmala Nurmala Nyayu Ully Aulina Oktariansyah Oktariansyah, Oktariansyah Panca Satria Putra Rifani Akbar Sulbahri Saggaf, Abdullah Saladin, Hendry Septiani Saroh Shanty Ramadhan Sri Sutandi Titin Septiana Totok Sudiyanto Zein Ghozali