The Effect of Capital Intensity and Leverage against Tax Aggressiveness (The Empirical Studies at Mining Companies which have been registered on Indonesia Stock Exchange during the Period of 2014-2018)


Authors : Nawang Afiana, Indra Mukti

Volume/Issue : Volume 5 - 2020, Issue 3 - March

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/3e5qdIT

This research has purposed to determine (1) the effect of capital intensity on tax aggressiveness (2) The Impact of leverage on tax aggressiveness (3) The influence of capital intensity and leverage has simultaneously influence towards the tax aggressiveness from mining companies which have been registered on the Indonesia Stock Exchange in the 2014-2018 period. The research used quantitative description methods by total population of 47 mining companies which have been registered. on the Indonesia Stock Exchange during the 2014-2018 period.The Determination of the sample using purposive sampling method and contained sample of 45 samples. The Data analysis techniques by using descriptive statistics and multiple linear regression. The conclution of this research is the capital intensity has affect on the tax aggressiveness, while leverage has no affects on the tax aggressiveness. Meanwhile the capital intensity and leverage has simultaneously affects on the tax aggressiveness.

Keywords : Capital Intensity, Leverage and Tax Aggressiveness

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