Company Characteristics as a Determinant of Tax Aggressiveness in Real Estate and Property Companies in Indonesia
نویسندگان
چکیده
This study aims to obtain empirical evidence regarding the effect of company characteristics on level tax aggressiveness. The aggressiveness is measured by effective rate (ETR). Company in this are represented leverage, capital intensity, inventory and liquidity. population all companies engaged real estate property listed Indonesia Stock Exchange (IDX) for 2015-2019 period. study's finding that leverage positively affects High results a lower because it proven pay higher income taxes. did not find liquidity policy implication institutions high does necessarily increase tendency corporate aggressiveness; even research show opposite result.
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ژورنال
عنوان ژورنال: Media Trend
سال: 2022
ISSN: ['2460-7649', '1858-1307']
DOI: https://doi.org/10.21107/mediatrend.v17i2.16298