THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS
Keywords:
Tax aggressivebes, Debt Level, Earnings Management, Capital Intensity
Abstract
This study aims to test and analyze the effect of debt level, earnings management, and capita; intensity on tax aggressiveness. This study is a type of quantitative research with a population of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the observation period from 2020 to 2023. The sampling technique in this study used a purposive sampling technique which then obtained a research sample of 100 samples. In this study, the data used is secondary data and hypothesis testing uses the regression analysis method with an analysis tool, namely the IBM SPSS Statistics 26 program. The results showed that (1) the level of debt has a negative and significant effect on tax aggressiveness, (2) management has a positive but not significant effect on tax aggressiveness, (3) capital intensity has a positive and significant effect on tax aggressiveness.
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References
Amelia, S., & Nurul, F. (2020). Pengaruh Struktur Modal, Capital Intensity, dan Profitabilitas Terhadap Effective Tax Rate pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Desai, M. A., Foley, C. F., & Hines, J. R. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. The Journal of Finance, 59(6), 2451–2487. https://doi.org/10.1111/j.1540-6261.2004.00706.x
Ellena, M., Silitonga, V., Simbolon, R., & Maruli, R. S. (2024). SEIKO : Journal of Management & Business Pengaruh Profitabilitas, Tingkat Utang dan GCG Terhadap Agresivitas Pajak Pada Perusahaan Yang Mendapatkan Penghargaan CGPI Pada Tahun 2019-2023. SEIKO : Journal of Management & Business, 7(2), 673–686.
Febrilyantri, C. (2020). Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak. In INVENTORY : Jurnal Akuntansi (Vol. 4, Issue 2).
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Graham, J. R. (2000). How Big Are the Tax Benefits of Debt? The Journal of Finance, 55(5), 1901–1941. https://doi.org/10.1111/0022-1082.00277
Handajani, L., Ekonomi Dan Bisnis, F., Akuntansi, J., & Manajemen, J. (2020). The Effect of Earnings Management on Tax Aggressiveness with Good Corporate Governance And Dividend Policy as Moderating Variables. 140 Jurnal EMBA, 8(4), 140–155.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Johanna Leonardo, J. G., Darmawati, D., & HS, R. (2023). Pengaruh Manajemen Laba dan Leverage terhadap Agresivitas Pajak. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 70–80. https://doi.org/10.26487/akrual.v16i1.24334
Junensie, P. R., Trisnadewi, A. A. A. E., & Intan Saputra Rini, I. G. A. (2020a). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 67–77. https://doi.org/10.22225/we.19.1.1600.67-77
Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350. https://doi.org/10.29040/jiei.v6i2.1107
Kraus, A., & Litzenberger, R. H. (1973). A State-Preference Model of Optimal Financial Leverage. The Journal of Finance, 28(4Amelia, S., & Nurul, F. (2020). Pengaruh Struktur Modal, Capital Intensity, dan Profitabilitas Terhadap Effective Tax Rate pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Desai, M. A., Foley, C. F., & Hines, J. R. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. The Journal of Finance, 59(6), 2451–2487. https://doi.org/10.1111/j.1540-6261.2004.00706.x
Ellena, M., Silitonga, V., Simbolon, R., & Maruli, R. S. (2024). SEIKO : Journal of Management & Business Pengaruh Profitabilitas, Tingkat Utang dan GCG Terhadap Agresivitas Pajak Pada Perusahaan Yang Mendapatkan Penghargaan CGPI Pada Tahun 2019-2023. SEIKO : Journal of Management & Business, 7(2), 673–686.
Febrilyantri, C. (2020). Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak. In INVENTORY : Jurnal Akuntansi (Vol. 4, Issue 2).
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Graham, J. R. (2000). How Big Are the Tax Benefits of Debt? The Journal of Finance, 55(5), 1901–1941. https://doi.org/10.1111/0022-1082.00277
Handajani, L., Ekonomi Dan Bisnis, F., Akuntansi, J., & Manajemen, J. (2020). The Effect of Earnings Management on Tax Aggressiveness with Good Corporate Governance And Dividend Policy as Moderating Variables. 140 Jurnal EMBA, 8(4), 140–155.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Johanna Leonardo, J. G., Darmawati, D., & HS, R. (2023). Pengaruh Manajemen Laba dan Leverage terhadap Agresivitas Pajak. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 70–80. https://doi.org/10.26487/akrual.v16i1.24334
Junensie, P. R., Trisnadewi, A. A. A. E., & Intan Saputra Rini, I. G. A. (2020a). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 67–77. https://doi.org/10.22225/we.19.1.1600.67-77
Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350. https://doi.org/10.29040/jiei.v6i2.1107
Kraus, A., & Litzenberger, R. H. (1973). A State-Preference Model of Optimal Financial Leverage. The Journal of Finance, 28(4), 911. https://doi.org/10.2307/2978343
Methasari, M., Studi, P., Stie, A., & Surabaya, Y. (2021). Pengaruh Intensitas Modal dan Ukuran Perusahaan Terhadap Manajemen Laba dan Agresivitas Pajak. In Sasanti Journal of Economic And Business (Vol. 2, Issue 2).
Modigliani, F., & Miller, M. H. (1963). Corporate Income Taxes and the Cost of Capital: A Correction. American Economic Association, Vol. 53(No. 3), 433–443.
Muliasari, R., & Hidayat, A. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36. www.idx.co.id
Nurfitriasih, D. M., & Istiqomah, D. F. (2022). Pengaruh Manajemen Laba Terhadap Agresivitas Pajak. Journal of Applied Accounting and Taxation, 7(2), 70–80. https://doi.org/10.30871/jaat.v7i2.4495
Putra Kurniawan, D., Lisetyati, E., & Setiyorini, W. (2021). Pengaruh Leverage, Corporate Governance, dan Intensitas Modal Terhadap Agresivitas Pajak The Effect of Leverage, Corporate Governance, and Capital Intensity on Tax Aggressiveness. In Jurnal Akuntansi dan Perpajakan (Vol. 7, Issue 2). http://jurnal.unmer.ac.id/index.php/ap
Rusli, Y. M. (2021). Agresivitas Perpajakan Perusahaan Pada Masa Pandemi Covid-19 di Negara Indonesia dan Malaysia yang Dimoderasi oleh Kinerja Keuangan Perusahaan. In Jurnal Analisa Akutansi dan Perpajakan (Vol. 5, Issue 2). https://www.kemenkeu.go.id/apbn2018
Saepudin, A., Abdillah, & Sopian. (2023). Pengaruh Manajemen Laba terhadap Agresivitas Pajak pada Perusahaan Consumer Non Cyclicals Terdaftar Bursa Efek Indonesia Tahun 2020-2022. https://nasional.kontan.co.id/news/sengketa-pajak-toyota-motor-menanti-
Santini, A. L., & Indrayani, E. (2020). The Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size on Tax Aggressiveness With Market Performance as an Intervening Variable (Banking Companies Listed on Indonesia Stock Exchange In 2014 - 2018). Jurnal Ilmiah Ekonomi Bisnis, 25(3), 290–303. https://doi.org/10.35760/eb.2020.v25i3.2853
Scholes, M. S., Wolfson, M. A., Erickson, M. M., Maydew, E. L., & Shevlin, T. J. (2015). Taxes & Business Strategy (5th ed.). Pearson Education.
Scott, W. R. (2015). Financial Accounting Theory Seventh Edition. www.pearsoncanada.ca.
Setiawati, L., & Na’im, A. (2000). Manajemen Laba. In Jurnal Ekonomi dan Bisnis Indonesia (Vol. 15, Issue 4).
Sinaga, M. U., & Hutabarat, F. (2023). Pengaruh Tingkat Hutang dan Profitabilitas Terhadap Agresivitas Pajak Pada Indeks Infobank15. 16(1).
Subaida, I., & Pramitasari, T. D. (2021). Family Ownership, Corporate Governance, and Tax Aggressiveness. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 5(1), 51–62. https://doi.org/10.29259/sijdeb.v5i1.51-62
Suyanto, & Sofiyanti, U. O. (2022). Intensitas Modal, Profitabilitas, Agresivitas Pajak : Ukuran Perusahaan sebagai Variabel Moderasi. ECOBISMA, Vol. 9 No.1, 117–128.
Tebiono, J. N., Bagus, I., & Sukadana, N. (2019). Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur yang Terdaftar di BEI (Vol. 21). http://jurnaltsm.id/index.php/JBA
Van Horne, J. C., & Wachowicz, J. M. (2009). Fundamentals of Financial Management. www.pearsoned.co.uk/wachowicz
Widarti, A., Sudaryo, Y., & Sofianti, N. A. (2021). Analisis Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) dan Current Ratio (CR) Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Eek Indonesia Periode 2010-2019). www.idx.co.id
Yossanda, T. V., & Rahmanto, B. T. (2021). Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 3(1), 29–42. https://doi.org/10.36407/akurasi.v3i1.277
Yusuf, M., Manurung, L., Riantori Faisal, A., & Murtanto. (2022). Effect of Profitability, Leverage and Capital Intensity on Tax Aggressiveness Moderated Market Performance. Budapest International Research and Critics Institute - Journal (BIRCI-Journal). https://doi.org/10.33258/birci.v5i1.3905
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Desai, M. A., Foley, C. F., & Hines, J. R. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. The Journal of Finance, 59(6), 2451–2487. https://doi.org/10.1111/j.1540-6261.2004.00706.x
Ellena, M., Silitonga, V., Simbolon, R., & Maruli, R. S. (2024). SEIKO : Journal of Management & Business Pengaruh Profitabilitas, Tingkat Utang dan GCG Terhadap Agresivitas Pajak Pada Perusahaan Yang Mendapatkan Penghargaan CGPI Pada Tahun 2019-2023. SEIKO : Journal of Management & Business, 7(2), 673–686.
Febrilyantri, C. (2020). Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak. In INVENTORY : Jurnal Akuntansi (Vol. 4, Issue 2).
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Graham, J. R. (2000). How Big Are the Tax Benefits of Debt? The Journal of Finance, 55(5), 1901–1941. https://doi.org/10.1111/0022-1082.00277
Handajani, L., Ekonomi Dan Bisnis, F., Akuntansi, J., & Manajemen, J. (2020). The Effect of Earnings Management on Tax Aggressiveness with Good Corporate Governance And Dividend Policy as Moderating Variables. 140 Jurnal EMBA, 8(4), 140–155.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Johanna Leonardo, J. G., Darmawati, D., & HS, R. (2023). Pengaruh Manajemen Laba dan Leverage terhadap Agresivitas Pajak. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 70–80. https://doi.org/10.26487/akrual.v16i1.24334
Junensie, P. R., Trisnadewi, A. A. A. E., & Intan Saputra Rini, I. G. A. (2020a). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 67–77. https://doi.org/10.22225/we.19.1.1600.67-77
Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350. https://doi.org/10.29040/jiei.v6i2.1107
Kraus, A., & Litzenberger, R. H. (1973). A State-Preference Model of Optimal Financial Leverage. The Journal of Finance, 28(4Amelia, S., & Nurul, F. (2020). Pengaruh Struktur Modal, Capital Intensity, dan Profitabilitas Terhadap Effective Tax Rate pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Desai, M. A., Foley, C. F., & Hines, J. R. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. The Journal of Finance, 59(6), 2451–2487. https://doi.org/10.1111/j.1540-6261.2004.00706.x
Ellena, M., Silitonga, V., Simbolon, R., & Maruli, R. S. (2024). SEIKO : Journal of Management & Business Pengaruh Profitabilitas, Tingkat Utang dan GCG Terhadap Agresivitas Pajak Pada Perusahaan Yang Mendapatkan Penghargaan CGPI Pada Tahun 2019-2023. SEIKO : Journal of Management & Business, 7(2), 673–686.
Febrilyantri, C. (2020). Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak. In INVENTORY : Jurnal Akuntansi (Vol. 4, Issue 2).
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Graham, J. R. (2000). How Big Are the Tax Benefits of Debt? The Journal of Finance, 55(5), 1901–1941. https://doi.org/10.1111/0022-1082.00277
Handajani, L., Ekonomi Dan Bisnis, F., Akuntansi, J., & Manajemen, J. (2020). The Effect of Earnings Management on Tax Aggressiveness with Good Corporate Governance And Dividend Policy as Moderating Variables. 140 Jurnal EMBA, 8(4), 140–155.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Johanna Leonardo, J. G., Darmawati, D., & HS, R. (2023). Pengaruh Manajemen Laba dan Leverage terhadap Agresivitas Pajak. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 70–80. https://doi.org/10.26487/akrual.v16i1.24334
Junensie, P. R., Trisnadewi, A. A. A. E., & Intan Saputra Rini, I. G. A. (2020a). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 67–77. https://doi.org/10.22225/we.19.1.1600.67-77
Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350. https://doi.org/10.29040/jiei.v6i2.1107
Kraus, A., & Litzenberger, R. H. (1973). A State-Preference Model of Optimal Financial Leverage. The Journal of Finance, 28(4), 911. https://doi.org/10.2307/2978343
Methasari, M., Studi, P., Stie, A., & Surabaya, Y. (2021). Pengaruh Intensitas Modal dan Ukuran Perusahaan Terhadap Manajemen Laba dan Agresivitas Pajak. In Sasanti Journal of Economic And Business (Vol. 2, Issue 2).
Modigliani, F., & Miller, M. H. (1963). Corporate Income Taxes and the Cost of Capital: A Correction. American Economic Association, Vol. 53(No. 3), 433–443.
Muliasari, R., & Hidayat, A. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36. www.idx.co.id
Nurfitriasih, D. M., & Istiqomah, D. F. (2022). Pengaruh Manajemen Laba Terhadap Agresivitas Pajak. Journal of Applied Accounting and Taxation, 7(2), 70–80. https://doi.org/10.30871/jaat.v7i2.4495
Putra Kurniawan, D., Lisetyati, E., & Setiyorini, W. (2021). Pengaruh Leverage, Corporate Governance, dan Intensitas Modal Terhadap Agresivitas Pajak The Effect of Leverage, Corporate Governance, and Capital Intensity on Tax Aggressiveness. In Jurnal Akuntansi dan Perpajakan (Vol. 7, Issue 2). http://jurnal.unmer.ac.id/index.php/ap
Rusli, Y. M. (2021). Agresivitas Perpajakan Perusahaan Pada Masa Pandemi Covid-19 di Negara Indonesia dan Malaysia yang Dimoderasi oleh Kinerja Keuangan Perusahaan. In Jurnal Analisa Akutansi dan Perpajakan (Vol. 5, Issue 2). https://www.kemenkeu.go.id/apbn2018
Saepudin, A., Abdillah, & Sopian. (2023). Pengaruh Manajemen Laba terhadap Agresivitas Pajak pada Perusahaan Consumer Non Cyclicals Terdaftar Bursa Efek Indonesia Tahun 2020-2022. https://nasional.kontan.co.id/news/sengketa-pajak-toyota-motor-menanti-
Santini, A. L., & Indrayani, E. (2020). The Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size on Tax Aggressiveness With Market Performance as an Intervening Variable (Banking Companies Listed on Indonesia Stock Exchange In 2014 - 2018). Jurnal Ilmiah Ekonomi Bisnis, 25(3), 290–303. https://doi.org/10.35760/eb.2020.v25i3.2853
Scholes, M. S., Wolfson, M. A., Erickson, M. M., Maydew, E. L., & Shevlin, T. J. (2015). Taxes & Business Strategy (5th ed.). Pearson Education.
Scott, W. R. (2015). Financial Accounting Theory Seventh Edition. www.pearsoncanada.ca.
Setiawati, L., & Na’im, A. (2000). Manajemen Laba. In Jurnal Ekonomi dan Bisnis Indonesia (Vol. 15, Issue 4).
Sinaga, M. U., & Hutabarat, F. (2023). Pengaruh Tingkat Hutang dan Profitabilitas Terhadap Agresivitas Pajak Pada Indeks Infobank15. 16(1).
Subaida, I., & Pramitasari, T. D. (2021). Family Ownership, Corporate Governance, and Tax Aggressiveness. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 5(1), 51–62. https://doi.org/10.29259/sijdeb.v5i1.51-62
Suyanto, & Sofiyanti, U. O. (2022). Intensitas Modal, Profitabilitas, Agresivitas Pajak : Ukuran Perusahaan sebagai Variabel Moderasi. ECOBISMA, Vol. 9 No.1, 117–128.
Tebiono, J. N., Bagus, I., & Sukadana, N. (2019). Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur yang Terdaftar di BEI (Vol. 21). http://jurnaltsm.id/index.php/JBA
Van Horne, J. C., & Wachowicz, J. M. (2009). Fundamentals of Financial Management. www.pearsoned.co.uk/wachowicz
Widarti, A., Sudaryo, Y., & Sofianti, N. A. (2021). Analisis Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) dan Current Ratio (CR) Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Eek Indonesia Periode 2010-2019). www.idx.co.id
Yossanda, T. V., & Rahmanto, B. T. (2021). Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 3(1), 29–42. https://doi.org/10.36407/akurasi.v3i1.277
Yusuf, M., Manurung, L., Riantori Faisal, A., & Murtanto. (2022). Effect of Profitability, Leverage and Capital Intensity on Tax Aggressiveness Moderated Market Performance. Budapest International Research and Critics Institute - Journal (BIRCI-Journal). https://doi.org/10.33258/birci.v5i1.3905
Published
2025-04-25
How to Cite
Jaenal, H., & Fitria, Y. (2025). THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS. ACCRUALS (Accounting Research Journal of Sutaatmadja), 9(01). https://doi.org/10.35310/accruals.v9i01.1416
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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