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10 November 2017
DOI: 10.36694/jimat.v8i2.142
PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Sekolah Tinggi Ilmu Ekonomi Totalwin
đ Abstract
This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.
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Tanggal Publikasi
10 November 2017
Volume / Nomor / Tahun
Volume 8, Nomor 2, Tahun 2017
đ HOW TO CITE
Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur, "PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 8, no. 2, Nov. 2017.
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