Pengaruh Capital Intensity, Green Accounting dan Green Innovation Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2022

Tri Yulias Tyan, Anggita Langgeng Wijaya, Nik Amah

Abstract


The aim of this research is to determine the effect of capital intensity, green accounting and green innovation on tax aggressiveness in manufacturing companies listed on the IDX for the 2018-2022 period. This research is quantitative research with data analysis techniques in the research using multiple linear regression analysis. The population in this study was 170 manufacturing companies and the sample size was 144 manufacturing companies. The results of this study show that capital intensity and green accounting have no effect on tax aggressiveness in manufacturing companies listed on the IDX for the 2018-2022 period. Meanwhile, green innovation influences tax aggressiveness in manufacturing companies listed on the IDX for the 2018-2022 period.

 Keywords: Capital Intensity, Green Accounting, Green Innovation, Tax Aggressiveness, Manufacturing


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References


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