Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive
on
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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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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Issue
VOLUME.08.NO.06.TAHUN 2019
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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