Abstract
Tax aggressiveness is actions taken by companies with the aim of reducing the payment of tax burdens throught tax avoidance or tax evasion. This research was conducted to examine the effect of Profitability, Liquidity, and Capital Intensity on Tax Aggresiveness in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the observation time of the 2015-2019 period. The population of this research is 61 companies with 15 companies that have fulfilled the criteria as samples. The profitability variable in this study can be measured using ROA (Return On Assets), the liquidity variable is measured using CR (Current Ratio), capital intensity is measured by dividing total net fixed assets by total company assets, and for tax aggressiveness it can be measured using CETR (Cahs Effectif Tax Rate). The results in this study are that profitability has a negative and significant effect on tax aggressiveness, liquisity has a positive and significant effect on tax aggressiveness and capital intensity has no effect on tax aggressiveness.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
