This research aims to obtain empirical evidence about the effects of leverage, profitability, Fixed Asset Intensity, and Inventory Intensity to effective tax rate. Case studies on manufacturing companies listed on the Indonesia stock exchange in 2017 – 2019. The research population was manufacturing companies listed in Indonesia Stock Exchange (IDX) in period of 2017 – 2019. Sample was col…
This research was conducted to fulfill: The effect of fixed assets on tax aggressiveness on the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2017-2019. The influence of profitability on tax aggressiveness in the sub-sector of the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The influence of debt to tax aggressiveness in the sub-se…
This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements. In this study, the types of data used are quantitative and qualit…
This study aimed to get empirical evidence about the effect of firm size, leverage, profitability, fixed asset intensity, and the intensity of supplies on the effective tax rate. Independent variables used in this study is the size of the company, leverage, profitability, fixed asset intensity, and the intensity of the inventory with the dependent variable is the effective tax rate. The popula…
Key Words: tax planning, fixed assets depreciation, fixed assets revaluation This report is descriptive quantitative report to analyze tax planning of fixed assets depreciation effectively to minimize tax expense at PT. Duta Dewata Konsultan by the year of 2014.There are many companies which do not pay the tax because they do not want their profit decrease for paying tax expense. To cope w…