PENGARUH PROFITABILITS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK

  • Dewa Ayu Putu Karisma Adiputri Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i2.1567
Keywords: Keywords : Profitability, Liquidity, Capital Intensity, Tax Aggressiveness

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.

Published
2021-04-29
How to Cite
Adiputri, D. A. P., & Wati, N. W. (2021). PENGARUH PROFITABILITS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK. Hita Akuntansi Dan Keuangan, 2(2), 467-487. https://doi.org/10.32795/hak.v2i2.1567
Issue
Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Section
Articles