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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Bisnis dan Pembangunan YUME : Journal of Management Jurnal Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Community Empowerment
Muhammad Nordiansyah
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : YUME : Journal of Management

 1 
Peranan Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage Pada Agresivitas Pajak Muhammad Nordiansyah; Christin Natalia Meiditasari; Fatimah Fatimah; Saprudin Saprudin; Asrid Juniar
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2771

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah Property dan Real Estate yang terdaftar di BEI tahun 2016 – 2020, sampel perusahaan yang diambil sebanyak 17 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Intensitas Modal, Ukuran Perusahaan dan Komisaris Independen tidak berpengaruh terhadap Agresivitas Pajak. Sedangkan Leverage berpengaruh terhadap Agresivitas Pajak. Hal ini dapat diartikan bahwa tingkat Leverage dapat mempengaruhi tindakan Agresivitas Pajak yang dilakukan oleh perusahaan Properti dan Real Estate. Tingkat leverage yang merupakan indikator pertimbangan keputusan bagi perusahaan Properti dan Real Estate mampu mempengaruhi agresivitas pajak karena mempengaruhi laba atau pendapatan perusahaan sehingga sesuai dengan teori struktur modal. Kata Kunci: Intensitas Modal, Ukuran Perusahaan, Komisaris Independen, Leverage, Agresivitas Pajak AbstractThe purpose of this study was to analyze the influence of Capital Intensity, Company Size, Independent Commissioner and Leverage on Tax Aggressiveness. The population in this study were Property and Real Estate listed on the IDX in 2016 – 2020, 17 companies were taken as a sample using a purposive sampling method. Data analysis technique using multiple linear regression. The results of the study show that Capital Intensity, Company Size and Independent Commissioners have no effect on Tax Aggressiveness. Meanwhile, Leverage has an effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can influence the Tax Aggressiveness actions taken by Property and Real Estate companies. The level of leverage, which is an indicator of decision considerations for Property and Real Estate companies, is able to influence tax aggressiveness because it affects the company's profit or income so that it is in accordance with the theory of capital structure. Keywords: Capital Intensity, Company Size, Independent Commissioner, Leverage, Tax Aggressiveness  
Co-Authors Asrid Juniar Christin Natalia Meiditasari Doni Stiadi Dwianto Mukhtar Latiif Enny Hardi Ericha Fadilla FATIMAH FATIMAH Fithriah Napu Haryanto Haryanto Kadir Kraugusteeliana Kraugusteeliana Mekar Meilisa Amalia Mellani Yuliastina Muhammad Hudaya Muhammad Yasin Nasruddin Khalil Harahap Nur Astri Sari Nur Auliah Rahmini Rahma Yuliani Rawintan Endas Binti Saprudin Saprudin Sustinah Limarjani Wahyudin Nor Wahyudin Nur Wia Rizqi Amalia Yusnita Yusnita