In a second-best optimal growth setup with only factor taxes as available instruments, is it optimal to fully replace capital by labor income taxation? The answer is generally positive based on Chamley, Judd, Lucas, and many follow-up studies. In the present paper, we revisit this important tax reform-related issue by developing a human capitalbased endogenous growth framework with frictional l...

Agresivitas pajak adalah suatu tindakan untuk mengurangi pendapatan kena melalui perencanaan secara legal dan ilegal. Penelitian ini bertujuan menganalisis pengaruh Profitabilitas, Corporate Social Responbility, Capital Intensity, Ukuran Perusahaan terhadap Pajak. Dalam penelitian pengukuran agresivitas menggunkan Effectife Tax Rate (ETR). Populasi ialah perusahaan manufaktur sub sektor makanan...

The purpose of this research was to test the effect corporate risk, capital intensity, profitability, and sales growth on tax avoidance. object manufacturing companies in consumer goods sectors listed Indonesia Stock Exchange during 2016-2020 period. number samples determined 26 by using purposive random sampling. This associative quantitative research, used 26th version SPSS as data analysis t...

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, likuiditas, capital intensity, dan ukuran perusahaan terhadap agresivitas pajak. Metode yang dilakukan dalam penelitian adalah menggunakan Cash Effective Tax Rate (CETR). digunakan mengukur Populasi manufaktur terdaftar di Bursa Efek Indonesia periode 2018–2020. Sampel terkumpul yaitu sebesar 270 sampel data setelah metod...

The purpose of this study is to examine the effect Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon Indonesia Stock Exchange for 2017-2019. Determination samplesusing purposive sampling method obtaining 23 with certaincriteria. analysis technique used multiple linear regression.The results showed that leverage have no significanteffect avoid...