Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Perpajakan
Izzatur Rohmatun Na’imah
Universitas Islam Nahdlatul Ulama Jepara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness Subadriyah Subadriyah; Izzatur Rohmatun Na’imah; Moch Aminnudin
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9232

Abstract

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.
Co-Authors Aminnudin, Moch. Subadriyah, Subadriyah