PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017
Daftar Isi:
- The research aimed to examine the effect of capital intensity, inventory intensity, and independent commissioner on tax aggressiveness. Independent variables used in this study capital intensity, inventory intensity and independent commissioner. While the dependent variable in this study was measured using the tax aggressiveness the measured using of the cash effective tax rate (CETR) .The population the research is food and beverages sub sector companies listed on Indonesia Stock Exchange period 2013-2017. The method used was purposive sampling and 11 companies were selected with a total sample of 55 research data. The analysis technique used is multiple liniear regression with SPSS 24 software. The result also that independent commissioner has a significant negative effect on tax aggressiveness. While capital intenstiy and inventory intensty has no effect on tax aggressiveness. Keyword : Capital Intensity, Inventory Intensity, Independent Commissioner, and Tax Aggressiveness