Results 1 to 10 of about 1,834 (97)

Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak

Eksis: Jurnal Riset Ekonomi dan Bisnis, 2018
This research aims to examine the effect of capital intensity, inventory intensity, profitability and leverage on the tax aggressiveness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period
Agus Taufik Hidayat, Eta Febrina Fitria
doaj   +2 more sources

Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Avoidance pada Perusahaan Otomotif di BEI

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of capital intensity and inventory intensity on tax avoidance in automotive and component sub-sector manufacturing companies listed on the Indonesian Stock Exchange.
Putri Wahyuni
doaj   +2 more sources

PERBANDINGAN EFFECTIVE TAX RATE (ETR) DAN RASIO KOREKSI FISKAL TERHADAP ASET SEBAGAI INDIKATOR TAX AVOIDANCE

Keunis, 2023
The study aims to prove the relationship between earnings management (return on asset, asset intensity, inventory intensity) and corporate governance (independent commissioners, audit committee) on tax avoidance, which is based on two measurements ...
Lidia Kristina Handayani, Monika Palupi Murniati   +1 more
doaj   +1 more source

Pengaruh Inventory Intensity, Kepemilikan Institusional dan Transfer Pricing terhadap Tax Avoidance

Monex: Journal Research Accounting Politeknik Tegal, 2023
This study aims to determine the effect of inventory intensity, institutional ownership and transfer pricing on tax avoidance simultaneously and partially.
Rahmawati Rahmawati, Wiwit Irawati
doaj   +1 more source

Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan, Dhaniel Syam, Ahmad Juanda   +2 more
doaj   +1 more source

Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan dan Manajemen Pajak Perusahaan

Jurnal Akuntansi Indonesia, 2022
The purpose of this study is to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management.
Nurlita Nurlita, Yesi Mutia Basri, Nur Azlina   +2 more
doaj   +1 more source

Pengaruh non-financial distress, koneksi politik, dan intensitas persediaan terhadap tax avoidance

Jurnal Akuntansi Aktual, 2021
The purpose of this study is to analyze the relationship among non-financial distress, political connections, and inventory intensity and tax avoidance. The study was conducted on all pharmaceutical sub-sector companies from 2013 to 2018.
Dudi Pratomo, Kurnia Kurnia, Annisa Justica Maulani   +2 more
doaj   +1 more source

PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK

AKRUAL : Jurnal Akuntansi dan Keuangan, 2021
This study aims to determine the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness. The sample used in this research is mining companies listed on the Indonesia Stock Exchange in 2015-2019 with 14 sample companies using purposive sampling method.
Afia Hilda Chandra, Efrinal Efrinal
openaire   +1 more source

Pengaruh Capital Intensity dan Inventory Intensity Terhadap Penghindaran Pajak

Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA), 2021
The purpose of this study was to determine the effect of the results of capital intensity and inventory intensity on tax avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive method with a total sample of 33 samples from 11 chemical sub-sector companies listed on the Indonesia Stock
Harman Malau, Roslan Sinaga
openaire   +2 more sources

Pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance

AKUA: Jurnal Akuntansi dan Keuangan, 2023
This study aims to determine the effect of capital intensity, inventory intensity, and leverage on tax avoidance in LQ45 index companies for the 2017-2021 period. The type of research used in this research is associative quantitative. Data collection techniques use secondary data in the form of financial reports obtained from the Indonesia Stock ...
null Norma Lutfita Sari, Ajimat Ajimat
openaire   +1 more source