AGRESIVITAS PAJAK SEKTOR PERTAMBANGAN INDONESIA

Authors

  • Mohammad Aryo Arifin

DOI:

https://doi.org/10.32524/jkb.v18i2.62

Keywords:

Tax Aggressiveness, Liquidity, Leverage, Profitability, Capital Intensity, and Inventory Intensity.

Abstract

This study aims to determine the factors which influenced the tax aggressiveness. Liquidity, Leverage, Profitability, Capital Intensity, and Inventory Intensity are the independence variable that be used in this research. This research use statistical Eviews. The result shows the factors affect the tax aggressiveness significantly are Leverage. Furthermore, Liquidity, Profitability, Capital Intensity and Inventory Intensity have not significant influence toward tax aggressiveness.

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Published

2020-10-10

How to Cite

Arifin, M. A. . (2020). AGRESIVITAS PAJAK SEKTOR PERTAMBANGAN INDONESIA. Jurnal Keuangan Dan Bisnis, 18(2), 34–49. https://doi.org/10.32524/jkb.v18i2.62

Issue

Vol. 18 No. 2 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 2, Edisi Oktober 2020

Section

Research Articles