ADELINE, SISCA (2020) PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, AUDIT TENURE, DAN RISIKO PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Sisca Adeline, 2020: The Influence of Leverage, Inventory Intensity, Audit Tenure, and Corporate Risk on Tax Aggresiveness. Universitas Negeri Jakarta. This research aims to examine the effect of leverage, inventory intensity, audit tenure, and corporate risk on tax aggressiveness. This research uses secondary data with 131 observations, namely data from 55 manufacturing companies listed in Indonesian Sharia Stock Index (ISSI) for period of 2016-2018 and analysed using multiple linear regression analysis with Eviews software version 10. Tax aggressiveness in this research was measured by ETR and CETR. The results of this research find that leverage and audit tenure have no effect on tax aggressiveness. Inventory intensity has a negative effect on tax aggressiveness, which means that the higher the inventory intensity, the company will further reduce its tax aggressiveness. Meanwhile, corporate risk does not affect tax aggressiveness when measured by ETR. However, corporate risk has a positive effect on tax aggressiveness when measured by CETR, which means, the higher the corporate risk, the company will further increase its tax aggressiveness. Keywords: Leverage, Inventory Intensity, Audit Tenure, Corporate Risk, and Tax Aggresiveness.
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