JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)

Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

Winda Sangata Ramadhani (Telkom University)
Dedik Nur Triyanto (Telkom University)
Kurnia Kurnia (Telkom University)



Article Info

Publish Date
31 Mar 2020

Abstract

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

Copyrights © 2020






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...