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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK
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Institusion
Universitas Katolik Musi Charitas
Author
Zebua, Rinita
Subject
HB Economic Theory 
Datestamp
2024-03-15 06:37:28 
Abstract :
This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study uses secondary data. The population in this study is based on energy companies listed on the Indonesia Stock Exchange. The sampling technique used was purpose sampling and obtained 6 companies with a total of 36 samples. Hypothesis testing is done with multiple linear regression analysis. The results of this study indicate that profitability, company size, and capital intensity have no effect on tax aggressiveness. Keywords : Profitability, Company Size, Capital Intensity, Tax Aggressiveness 
Institution Info

Universitas Katolik Musi Charitas