Paket Lengkap Imbas Leverage, Intensitas Persediaan, Intensitas Aset Tetap, Dan Profitabilitas Terhadap Agresivitas Pajak
ABSTRACT: This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in thisstudy is a manufacturing company listed on the BEI 2010-2015. Testing isdone by logistic regression. The results showed that leverage, inventoryintensity, and fixed asset intensity had no effect on tax aggressiveness. Whileprofitability have a positive effect on tax aggressiveness.
Keywords: leverage, inventory intensity, fixed asset intensity, profitability, tax aggressiveness NPM company, NPM industry
Penulis: Dhian Andanarini Minar Savitri
Kode Jurnal: jpmanajemendd170421
