PENGARUH LEVERAGE, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Abstract

This study aims to examine the effect of leverage, capital intensity, firm
size and profitability on tax aggressiveness. Tax aggressiveness is the dependent
variable in this study and is measured by the effective tax rate (ETR). The
independent variables in this study are leverage, capital intensity, company size
and profitability. The population in this study are manufacturing companies listed
on the Indonesia stock exchange in 2015-2017. Samples were collected using
purposive sampling method and obtained 54 companies as samples. The type of
data in this study is secondary data and the analytical method used is multiple
regression analysis assisted with SPSS version 21 windows. The results of this
study indicate that leverage and profitability effect on tax aggressiveness.
Meanwhile capital intensity and firm size have no effect on tax aggressiveness.
The calculation of the coefficient of determination (R2) is 0.236 which means that
overall the independent variables used in this study explain the tax aggressiveness
of 23.6% while the remaining 76.4% is explained by other independent variables
not used in this research.
Keyword : Leverage, Capital Intensity, Firm Size, Profitability and Tax
Aggressiveness