{"title":"以独立专员为调节变量,资本密集度、库存密集度、盈利能力和政治联系对税收积极性的影响","authors":"Rivan Andi Ghifary, Hexana Sri Lastati","doi":"10.46799/jsa.v5i1.970","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and political connection on tax aggressiveness with independent commissioners as variable moderation. The population of this research is listed on Indonesia Stock Exchange in 2017-2021 and the samples tested in this study were 78 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable. \n ","PeriodicalId":509174,"journal":{"name":"Jurnal Syntax Admiration","volume":" 17","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Intensitas Modal, Intensitas Persediaan, Profitabilitas, dan Koneksi Politik terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Moderasi\",\"authors\":\"Rivan Andi Ghifary, Hexana Sri Lastati\",\"doi\":\"10.46799/jsa.v5i1.970\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and political connection on tax aggressiveness with independent commissioners as variable moderation. The population of this research is listed on Indonesia Stock Exchange in 2017-2021 and the samples tested in this study were 78 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable. \\n \",\"PeriodicalId\":509174,\"journal\":{\"name\":\"Jurnal Syntax Admiration\",\"volume\":\" 17\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Syntax Admiration\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.46799/jsa.v5i1.970\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Syntax Admiration","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.46799/jsa.v5i1.970","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Intensitas Modal, Intensitas Persediaan, Profitabilitas, dan Koneksi Politik terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Moderasi
This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and political connection on tax aggressiveness with independent commissioners as variable moderation. The population of this research is listed on Indonesia Stock Exchange in 2017-2021 and the samples tested in this study were 78 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable.