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All Journal Distribusi Owner : Riset dan Jurnal Akuntansi DEDIKASI PKM Jurnal Ekonomi
Jaenal Abidin
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Ekonomi

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INFLUENCE OF FINANCIAL LEVERAGE, CAPITAL INTENCITY, AND INVENTORY INTENSITY, ON TAX AGGRESSIVITY JAENAL ABIDIN
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine effect of financial leverage,capital intensity,and inventory intensity on tax aggressiveness in coal mining companies on the Indonesia Stock Exchange for the 2017-2021 period. The data analysis method uses panel data regression. The results of the study show that simultaneously financial leverage,capital intensity and inventory intensity affect tax aggressiveness,this is evidenced by a probability value of 0.020531<0.05. The financial leverage variable has a negative effect on tax aggressiveness,this is evidenced by the probability value of 0.0088<0.05 and the coefficient value of -2.735938. The capital intensity variable has no effect,this is evidenced by the probability value of 0.8621>0.05. The inventory intensity variable has no effect on tax aggressiveness. This is evidenced by the probability value of 0.4244>0.05
Co-Authors Achmad Luthfi Prawirayudha Ahmad Ridho Fachrizal Chaery Amelia Amelia AR Fachrizal Chaery Ayumi Rahma Budi Tri Santoso Erick Agustinus Ilham Hidayat Jarno Jarno Lodang Prananta Widya Sasana Nani Mulyani Siska Anggun Lestari Tubagus Arya Abdurachman