FAKTOR - FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA

Alfiyah Manda Firdaus, Feny Fidyah, Afrila Eki Pradita, Astried Permanasari

Abstract


This study aims to analyze the effect of leverage, profitability, firm size, and capital intensity on property and real estate sector companies listed on the Indonesia Stock Exchange. This type of research is quantitative research with a descriptive approach. The data in this study are secondary data for annual report 2017-2021. The sampling technique used purposive sampling in order to obtain a sample of 14 companies. The analysis technique used is multiple linear regression analysis. The results of this study indicate that partially leverage (Debt to Asset Ratio), profitability (Return on Asset), firm size, and capital intensity variables have no effect on tax aggressiveness (Effective Tax Rate), while simultaneously leverage, profitability, firm size, and capital intensity variables affect tax aggressiveness.

Keywords: Effective Tax Rate, Debt to Asset Ratio, Return on Asset, Size, Capital Intensity.

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References


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DOI: http://dx.doi.org/10.59112/ekowir.v19i01.227

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