Faktor–faktor yang berpengaruh terhadap agresivitas pajak

AS Kusuma, M Maryono - Owner: Riset dan Jurnal Akuntansi, 2022 - owner.polgan.ac.id
This study looks at the phenomenon of the tax ratio which shows the government's ability to
collect tax revenues. The higher the tax ratio of a country, the better the performance of that …

Impact of CEO duality, board independence, board size and financial performance on capital structure using corporate tax aggressiveness as a moderator

MH Abd-Elmageed, NS Abdel Megeid - الفکر المحاسبى, 2020‎ - atasu.journals.ekb.eg
This research aims to examine how the Board of Director's characteristics (Board Duality,
Board Independence and Board Size) and financial performance of the firm affect its capital …

The Factors Affecting Tax Aggressiveness Case Study of Manufacturing Companies Listed on the IDX

A Wati, TD Astuti - Golden Ratio of Data in Summary, 2025 - goldenratio.id
Tax aggressiveness is the engineering of taxable income through tax planning efforts by a
company, either by using legal tactics (tax avoidance) or criminal (tax evasion). The purpose …

Pengaruh Likuiditas, Leverage, Intensitas Aset, Ukuran Perusahaan, dan Deferred Tax terhadap Agresivitas Pajak

NA Budiman, AR Fauzia, ZM Delima - The Journal of Taxation: Tax … - ejournal.uin-suska.ac.id
This study aims to examine the effect of liquidity, leverage, intensity of fixed assets, company
size, and deferred tax on tax aggressiveness. The population in this study are basic …

FAKTOR-FAKTOR YANG MEMENGARUHI TAX AGGRESSIVENESS PADA PERUSAHAAN MANUFAKTUR

R Sumarta - neliti.com
Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, earnings
management, leverage, capital intensity, ukuran perusahaan, dan political connection …

[ZITATION][C] Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi

S Nurfalah, R Prihatni - Jurnal Akuntansi, Perpajakan dan Auditing, 2023