Image of Pengaruh Intensitas Aset Tetap, Kepemilikan Asing Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Tahun 2019-2023)
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Pengaruh Intensitas Aset Tetap, Kepemilikan Asing Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Tahun 2019-2023)

ABSTRACT
This study aims to determine the influence of the fixed asset intensity,
foreign ownership, and company size on tax aggressiveness in energy sector
companies listed on the IDX in 2019-2023. The dependent variable is tax
aggressiveness measured using CETR. The independent variable, namely the fixed
asset intensity, is measured using the average total assets, the foreign ownership
is measured using the percentage of foreign share ownership in the company, and
company size variable is measured using the natural logarithm of total assets. The
sampling technique used purposive sampling and obtained 24 companies. This
study uses quantitative data and the analysis method used is descriptive analysis.
This research method uses multiple regression analysis method. The results of this
study indicate that the fixed asset intensity and foreign ownership have an effect
on tax aggressiveness, while company size does not have an effect on tax
aggressiveness.
Keywords: Fixed Asset Intensity, Foreign Ownership, Company Size, Tax
Aggressiveness.

Ketersediaan
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Perpustakaan Universitas Riau 2102113098
2102113098
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113098
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113098
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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