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PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)

Main Authors: Anggraeni, Nur Trilap, Fitriyana, Fina
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
Firm Size
Capital Intensity
Inventory Intensity
Tax Aggressiveness
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/13
https://jurnal.publikacitramedia.com/index.php/jna/article/view/13/44
ctrlnum article-13
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)</title><creator>Anggraeni, Nur Trilap</creator><creator>Fitriyana, Fina</creator><subject lang="en-US">Firm Size</subject><subject lang="en-US">Capital Intensity</subject><subject lang="en-US">Inventory Intensity</subject><subject lang="en-US">Tax Aggressiveness</subject><description lang="en-US">This research aims to determine the influence of company size, Capital Intensity, and Inventory Intensity on tax aggressiveness. The population of this research is Energy companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of samples obtained using purposive sampling technique was 13 companies with observations for 6 years. The research method used is a quantitative method using secondary data. Meanwhile, the data collection technique used is the documentary collection technique, namely the use of data originating from existing documents. This documentary method is carried out by collecting annual reports, financial reports and other necessary data. The results of this research show that company size, Capital Intensity, and Inventory Intensity simultaneously influence tax aggressiveness, and partially company size, Capital Intensity, and InventoryIntensity do not influence tax aggressiveness.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/13</identifier><identifier>10.62237/jna.v1i2.13</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 360-377</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/13/44</relation><rights lang="en-US">Copyright (c) 2024 Nur Trilap Anggraeni, Fina Fitriyana</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-13</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Anggraeni, Nur Trilap
Fitriyana, Fina
title PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)
publisher Publika Citra Media
publishDate 2024
topic Firm Size
Capital Intensity
Inventory Intensity
Tax Aggressiveness
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/13
https://jurnal.publikacitramedia.com/index.php/jna/article/view/13/44
contents This research aims to determine the influence of company size, Capital Intensity, and Inventory Intensity on tax aggressiveness. The population of this research is Energy companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of samples obtained using purposive sampling technique was 13 companies with observations for 6 years. The research method used is a quantitative method using secondary data. Meanwhile, the data collection technique used is the documentary collection technique, namely the use of data originating from existing documents. This documentary method is carried out by collecting annual reports, financial reports and other necessary data. The results of this research show that company size, Capital Intensity, and Inventory Intensity simultaneously influence tax aggressiveness, and partially company size, Capital Intensity, and InventoryIntensity do not influence tax aggressiveness.
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library_id 7872
collection Jurnal Nusa Akuntansi
repository_id 19891
subject_area AKUNTANSI
city KOTA TANGERANG
province BANTEN
repoId IOS19891
first_indexed 2024-06-13T03:55:51Z
last_indexed 2024-06-13T09:24:50Z
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