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The Tax Aggressiveness Behavior in the Companies Complying with the Sharia

Salman, Kautsar Riza (2018) The Tax Aggressiveness Behavior in the Companies Complying with the Sharia. Journal of Applied Economic Sciences, 8 (62). pp. 2493-2501. ISSN 2393-5162

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Abstract

Tax aggressiveness is an attempt by the company to reduce the income tax payments to the state. The level of such aggressiveness is measured using the indicators of effective tax rate (ETR). The study analyzed the factors affecting the activity of aggressiveness of tax behavior. The independent variables consisted of the size of the company, ROA, Leverage, and Capital Intensity. Some previous studies provide controversial results so that they still give us opportunities to undertake similar studies in different time and places. This study took the sample of companies that meet the criteria of sharia banks registered in Indonesia Sharia Stock Index (ISSI) in four years: 2011-2014. One of the considerations choosing that period is due to the lack of previous studies that used companies that meet the criteria of shariah banks. It is strongly suspected that the companies differ in their tax aggressiveness activity compared with those that meet the criteria of conventional banks. Sharia companies emphasize accountability, transparency, fairness, and responsibility in the frame of sharia compliance so as to reduce the tax aggressiveness. This study utilized quantitative analysis and the data were taken using multiple linear regressions with SPSS. It was found that ROA, Company size, and capital intensity significantly affect the tax aggressiveness.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 27 Apr 2020 01:19
Last Modified: 03 Dec 2020 02:49
URI: http://eprints.perbanas.ac.id/id/eprint/6675

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