PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK

Minar Savitri ; Dhian Andanarini ; Rahmawati ; Ita Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan 📅 2017 Vol 8, No 2 🔗 DOI: 10.36694/jimat.v8i2.142
Abstract
This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.
How to Cite

Minar Savitri, et al. (2017). PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 8(2). https://doi.org/10.36694/jimat.v8i2.142

Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur, "PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 8, no. 2, 2017.

Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur. "PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK." Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 8, no. 2, 2017.

Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur. "PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK." Jurnal Ilmu Manajemen dan Akuntansi Terapan 8, no. 2 (2017).

Minar Savitri, et al. (2017) 'PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK', Jurnal Ilmu Manajemen dan Akuntansi Terapan, 8(2). doi: 10.36694/jimat.v8i2.142.

Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur. PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK. Jurnal Ilmu Manajemen dan Akuntansi Terapan. 2017;8(2).

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