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All Journal Formosa Journal of Sustainable Research (FJSR)
Fitri Rodearni Panggabean
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Social Sciences

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Effect of Capital Intensity, Advertising Expense and Inventory Intensity on Tax Aggressiveness Fitri Rodearni Panggabean; Anggun Anggraini
Formosa Journal of Sustainable Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i7.5016

Abstract

The purpose of this study is to determine the effect of Inventory Intensity, Marketing Expense, and Capital Intensity on the Tax Aggressiveness of Industrial Manufacturing Sector Companies Listed on the Indonesia Stock Exchange (IDX). Companies in the manufacturing industry sector are listed on the Indonesia Stock Exchange from 2017 to 2017 in 2021 will be the research population. In this study, 38 samples from 8 companies were sampled using purposive sampling method and observed for 5 years. In this study, multiple linear regression analysis techniques were used in the e-views 9 application. The results showed a significant score of 0.4747 > If the significance level was 0.05, there was no relationship between capital intensity and tax aggression. Significant benefits 0.0002 0.05 indicate a relationship between marketing costs and aggressive tax collection. There is no correlation between inventory intensity and other factors, with a significant score of 0.6820 > 0.05. tax aggressiveness
Co-Authors Anggun Anggraini