Eko Prasetyo
Department of Accounting, Faculty of Economics and Business, Universitas Kahuripan Kediri

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Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? Sugeng Sugeng; Eko Prasetyo; Badrus Zaman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.116 KB) | DOI: 10.31106/jema.v17i1.3609

Abstract

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.