Pengaruh Kepemilikan Institusional, Intensitas Modal Dan Intensitas Persaingan Terhadap Agresivitas Pajak
Keywords:
Capital Intensity, Competitive Intensity, Institutional Ownership, Tax AggressivenessAbstract
Tax aggressiveness is the company's action to reduce taxable income through planning both legally and illegally. Measurement of tax aggressiveness with the formula of comparison of income tax expense and earnings before tax (ETR). The purpose of this study was to test whether there was an institutional ownership influence, Capital Intensity and competitive intensity to tax aggressiveness. This type of research includes quantitative research using secondary data obtained from a company's financial statements. The population in this study is a Manufacturing Company of the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in the period 2015-2020. In this study the selection of samples used is a Purposive Sampling technique. The sample was obtained by 13 companies with a research year of 6 years, the total research data obtained as much as 78 sample data. The data analysis method used is regression of panel data using E-views 9. The results of this study showed that parcial variable Institutional Ownership had no effect on Tax Aggressiveness, Capital Intensity had no effect on Tax Aggressiveness and Competition Intensity had no effect on Tax Aggressiveness. Simultaneous institutional ownership, Capital Intensity and competitive intensity have a joint influence on tax aggressiveness in manufacturing companies of the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in the period 2015-2020References
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Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta (kontan.co.id)
