Pengaruh Good Corporate Governance, Capital Intensity, Proftabilitas Terhadap Agresivitas Pajak

Sihombing, Sustresia and Pahala, Indra and Armeliza, Diah (2021) Pengaruh Good Corporate Governance, Capital Intensity, Proftabilitas Terhadap Agresivitas Pajak. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (2). pp. 416-434. ISSN 2722-9823

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Official URL: https://journal.unj.ac.id/unj/index.php/japa

Abstract

Jurnal Akuntansi, Perpajakan dan Auditing, Vol. 2, No. 2, Agustus 2021,hal 416-434JURNAL AKUNTANSI, PERPAJAKAN DAN AUDITINGhttp://pub.unj.ac.id/journal/index.php/japaDOI: http://doi.org/XX.XXXX/JurnalAkuntansi, Perpajakan, dan Auditing/XX.X.XXPENGARUH GOOD CORPORATE GOVERNANCE,CAPITAL INTENSITYDAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAKSustresia Sihombing1, Indra Pahala2, Diah Armeliza31,2,3Universitas Negeri JakartaAbstractThis research aims to examine the effect of good corporate governance, capital intensity, and profitability on tax aggressiveness. This research uses secondary data with purposive sampling technique selected as many as 165 samples. Data were collected from all companies except the financial sector listed on the Indonesia Stock Exchange in 2020 and processed using multiple linear regression analysis with the help of software IBM SPSS statistics 20. Tax aggressiveness in this research was measured by ETR. The results of this research found that the variable institutional ownership has no effect on tax aggressiveness. Independent commissioners and audit committees have effect on tax aggressiveness, which means that supervision from independent commissioners and audit committees will prevent opportunistic actions from management in terms of tax aggressive behavior. However, capital intensity and profitability have no effect on tax aggressiveness.Keywords: Good Corporate Governance, Capital Intensity, Profitability, and TaxAggressiveness.

Item Type:	Article
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Depositing User:	LPPM UNJ
Date Deposited:	21 Mar 2025 07:08
Last Modified:	21 Mar 2025 07:08
URI:	http://repository.unj.ac.id/id/eprint/55781

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