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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION
Muhammad Ali Ma'sum
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PROFITABILITAS, KOMPENSASI EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 muchammad tri rinaldi; Sartika Wulandari; Muhammad Ali Ma'sum
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.801

Abstract

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.
The Effect Of Capital Intensity, Leverage, Profitability, And Firm Size On Tax Aggressivity Diah Ayu Noviyanti; Andi kartika; Muhammad Ali Ma'sum
Journal of Applied Business Administration Vol 7 No 2 (2023): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i2.6157

Abstract

This study aims to examine the effect of Capital Intensity, Leverage, Profitability, and Company Size on Tax Aggressiveness. This study uses multiple linear regression analysis with the SPSS (Statistical Package for Social Sciencess) program. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange during the observation period 2017-2022. The sampling technique used in this study was purposive sampling method, which is a sampling technique based on criteria determined by the researcher. Based on the sample selection criteria, 48 research data were obtained. The results of this study indicate that: (1) Capital Intensity has a positive and significant effect on Tax Aggressiveness; (2) Leverage has no effect on Tax Aggressiveness; (3) Profitability has no effect on Tax Aggressiveness; (4) Company Size has a positive and significant effect on Tax Aggressiveness.
Co-Authors Andi Kartika Diah Ayu Noviyanti muchammad tri rinaldi Sartika Wulandari