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Khasanah, Uswatun (2023) Determinan Agresivitas Pajak (Studi Empiris Pada Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2022). MUFAKAT: Jurnal Ekonomi Manajemen dan Akuntansi, 2 (3). ISSN 2986- 609X

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Abstract

This study aims to analyze and examine the effect of Accrual Earnings anagement, Corporate Governance Mechanisms, and Capital Intensity on Tax Aggressiveness. This research method uses a type of Quantitative research. The types and sources of data in this study are secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sampling technique used purposive sampling method which obtained as many as 70 data borders. Data processing in this study using Eviews 9. The results of this study indicate that Accrual Earnings Management has a positive and significant effect on Tax Aggressiveness, Institutional Ownership has a negative and significant effect on Tax Aggressiveness, and Capital Intensity has a positive and significant effect on tax aggressiveness.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Uswatun Khasanah
Date Deposited:	15 Jan 2024 02:39
Last Modified:	15 Jan 2024 02:39
URI:	http://repository.ubharajaya.ac.id/id/eprint/25690

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