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Firm Size, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak
JURNAL EKSPLORASI AKUNTANSI, 2022 Tax aggressiveness is an action to manipulate the amount of taxable profit or to save tax costs that should be paid by the company. The factor that influences it is mainly cost, because the greater the company's costs through capital intensity and inventory intensity, it will reduce the tax burden.
Preatmi Nurastuti +2 more
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JAS (Jurnal Akuntansi Syariah), 2023 This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance.
Musyafa’ah Musyafa’ah +2 more
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PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK
JURNAL AKUNTANSI, 2023 ABSTRACTTax planning measures either use legal (tax avoidance) or illegal (tax evasion) for the purpose of reduce the tax burden is called tax aggressiveness. This study aims to determine the effect of capital intensity, inventory intensity and leverage on tax aggressiveness.
Taufiq Maulana +2 more
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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
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PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE
Applied Research in Management and Business, 2023 Tujuan dilakukannya riset ini ialah guna mengetahui pengaruh leverage, capital intensity, dan inventory intensity terhadap tax avoidance. Populasi yang dipakai di riset ini yakni industri barang konsumsi yang terdaftar di BEI tahun 2017-2021 sebanyak 65 perusahaan.
null Kurnia Ratna Sari +2 more
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Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance
Owner, 2022 This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method.
Mayang Ratna Sari, I Gede Adi Indrawan
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Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi
Jurnal Akademi Akuntansi, 2023 Purpose: Tax avoidance is a legal practice because it is carried out using procedure that do not violate tax law and regulation. Even so, wen companies implement tax avoidance, the state revenue can be reduced from the intended target.
Adrian Setia Putra, Fatmawati Zahroh
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Jurnal Ilmiah Raflesia Akuntansi, 2022 The act of tax aggressiveness is one that can worsen the company's image. This is because the company's profits increase and the taxes paid are high, so the company carries out tax aggressiveness so that the profits obtained are maximized. Inventory intensity, profitability, liquidity, and capital intensity can be used to minimize corporate tax ...
Riski Puspita Anggraini, Heni Agustina
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Pengaruh beberapa variable terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur
Journal the Winners, 2009 This study aims to provide empirical evidence whether the size of the company, inventory intensity, variability cost of sales, and accounting earnings variability influence the choice of inventory valuation methods.
Herlin Tundjung Setijaningsih +1 more
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Cleaner Environmental Systems, 2022 In carbon-intensive industries like oil and gas production, ESG (Environmental, Social, Governance) reports provide investors with information about carbon intensity performance and there is link between environmental and financial performance. In Canada,
Martin Lavoie +3 more
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