Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi

Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021

Rofiqoh Nurfajriah Modjo (Universitas Bhayangkara Jakarta Raya)
Mulyadi Mulyadi (Universitas Bhayangkara Jakarta Raya)
Panata Bangar Hasioan Sianipar (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
31 Jul 2023

Abstract

This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable

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Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...