Authors:

Ni Kadek Ari Adnyani, Ida Bagus Putra Astika

Abstract:

“Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive”

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PDF:

https://jurnal.harianregional.com/eeb/full-50271

Published

2019-06-20

How To Cite

KADEK ARI ADNYANI, Ni; BAGUS PUTRA ASTIKA, Ida. Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 594-621, june 2019. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/50271. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2019.v08.i06.p04.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.08.NO.06.TAHUN 2019

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License