流动性、杠杆、资本密集度和盈利能力对税收激进性的影响

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-07-28 DOI:10.47153/afs23.4052022

Siska Dewi Novitasari, Eko Madyo Sutanto, Faiz Rahman Siddiq

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引用次数: 0

摘要

本研究的目的是分析流动性、杠杆、资本密集度和盈利能力对矿业公司税收激进性的影响。这种类型的研究是定量研究。抽样研究的方法采用目的抽样法。在SPSS 21软件中，采用经典假设检验和多元线性回归分析方法对数据进行分析。本研究使用的样本是2015-2019年在印度尼西亚证券交易所上市的14家矿业公司，因此总体样本为68家，可以进行处理。研究结果表明，流动性变量和杠杆对税收激进性没有影响，而资本强度对税收激进性有积极影响，盈利能力对税收激进性有消极影响。

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The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness

The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.