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All Journal International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET)
Dewi Fortuna Aman
Universitas Dian Nuswantoro, Semarang, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Factors Affecting Tax Aggressiveness in Manufacturing Companies in The Consumer Goods Industry Subsector Dewi Fortuna Aman; Ngurah Pandji Mertha Agung Durya
International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Vol. 1 No. 3 (2022): JUNE 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/ijeset.v1i3.211

Abstract

Tax aggressiveness is an act that can be carried out both legally and illegally with the intention of reducing tax costs imposed through tax planning activities. This study was conducted with the aim of knowing the effect of capital intensity, profitability, leverage, firm size and inventory intensity on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used in this study were 64 companies. The research sample obtained was 20 companies, where the sampling used purposive sampling technique and the amount of data collected in this study was 60 data. The data source used is secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the type of data used in this study is quantitative. The data analysis tool used is IBM Statistical Product and Service Solutions (SPSS) version 20. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that firm size has an effect on tax aggressiveness, while capital intensity
Co-Authors Ngurah Pandji Mertha Agung Durya