PENGARUH 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
