Indri Andrian Primary Author mixed material bibliography 2020 id Indonesia

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This study aims to examine the effect of leverage, liquidity and capital intensity on corporate tax aggressiveness. The independent variables used in this study are leverage, liquidity and capital intensity. While the dependent variable in this study is tax aggressiveness measured using the effective tax rate (ETR). Data collected in this study uses literature study and documentation methods. The population in this study amounted to 44 manufacturing companies in various industry sectors which were listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The research sample was determined using the purposive sampling method and obtained a sample of 14 manufacturing companies in various industrial sectors based on certain criteria. Data analysis methods used are descriptive statistical analysis, classic assumption tests, multiple linear regression analysis and hypothesis testing. The programs used to process data are SPSS version 23.00 and Microsoft Excel 2013. Based on the partial test, the results of the study show that leverage has a significant positive effect on corporate tax aggressiveness. While liquidity and capital intensity do not significantly influence tax aggressiveness. And based on simultaneous tests the results of the study showed that leverage, liquidity and capital intensity significantly influence tax aggressiveness LEVERAGE Tax Aggressiveness Liquidity Capital Intensity NONE Institutional Repository USNI Universitas Satya Negara Indonesia B02 AKT 2020 08200023 Perpustakaan USNI Kampus B B02 AKT 2020 ANALISIS PENGARUH LEVERAGE, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2014-2018) 999 2020-06-02 14:31:09 2023-03-07 14:34:51 machine generated