The Influence Of Profitability, Earnings Management And Capital Intensity On Tax Aggressiveness
Keywords:
profitability, earnings management, capital intensity, tax aggressivenessAbstract
This research aims to examine empirical evidence about the effect of profitability, earnings management and capital intensity on tax aggressiveness in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research is a type of quantitative research using secondary data. The population used in this research are telecommunications companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection technique used in this research was purposive sampling method and obtained 43 data based on predetermined criteria. The analysis method used in this research is multiple regression using the Eviews 12 application tool. The results showed that profitability partially had a negative effect on tax aggressiveness, earnings management partially had a negative effect on tax aggressiveness and capital intensity partially also had a negative effect on tax aggressiveness.
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