The Effect of Leverage, Capital Intensity Ratio and Earnings Management Against Corporate Tax Aggressiveness

  • Nurhayati Nurhayati Universitas Riau
  • Novita Indrawati Universitas Riau
  • Al Azhar A Universitas Riau
Keywords: Leverage, Capital Intensity Ratio, Earnings Management, Tax Aggressiveness

Abstract

Abstract. This study aims to analyze the influence of leverage, capital intensity ratio and
earnings management on tax aggressiveness of manufacturing companies listed on the
Indonesia Stock Exchange in 2014-2016. The company's tax aggressiveness in this study
was measured using the Cash Effective Tax Rate (CETR). The population in this study is a
manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2014-2016, as
many as 164 companies. The sampling technique used purposive sampling, and obtained
59 samples. Data analysis method in this study uses multiple linear regressions. The results
of this study prove that leverage and earnings management have a positive effect on
corporate tax aggressiveness while the Capital Intensity Ratio has no effect on corporate
tax aggressiveness.

Keywords: Leverage, Capital Intensity Ratio, Earnings Management, Tax Aggressiveness

Published
2021-06-26