Pengaruh Capital Intensity Gender Diversity, Liquidity dan Leverage terhadap Tax Aggressiveness pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2023
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Institusion

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Author

Ajim, Fransiska Olga

Subject

Akuntansi 

Datestamp

2024-08-26 05:15:55 

Abstract :
Objective: This study aims to determine the Influence of Capital Intensity, Gender Diversity, Liquidity and Leverage on Tax Aggressiveness in State-Owned Companies Listed on the Indonesia Stock Exchange in 2012-2023". Design/Methodology/Approach: This study uses quantitative data, the sample in this study is 16 state-owned companies listed on the Indonesia Stock Exchange in the 2012-2023 period. The analysis technique used to test the hypothesis was multiple regression analysis using eviews-9 software. Findings: The results of this study show that the capital intensity variable has a positive and statistically insignificant effect on tax aggressiveness, the gender diversity variable has a positive and statistically insignificant effect on tax aggressiveness, the liquidity variable has a negative and statistically insignificant effect on tax aggressiveness, and the leverage variable has a negative and statistically insignificant effect on tax aggressiveness. Originality/value: This study discusses tax aggressiveness and other factors such as capital intensity, gender diversity, liquidity, and leverage that focus on state-owned companies. This study uses the Cash Effective Tax Rate (CETR) as a measure of tax aggressiveness. 

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