Governors
Vol. 2 No. 2 (2023): August 2023 Issue

Effect of Liquidity, Leverage, Inventory Intensity, and Intensity of Fixed Assets on Tax Aggressiveness

Rizal Saputra (Universitas Lambung Mangkurat)
Ade Adriani (University of Lambung Mangkurat)
Saprudin Saprudin (University of Lambung Mangkurat)



Article Info

Publish Date
31 Aug 2023

Abstract

This study is aimed to know and to prove the influence of liquidity, leverage, inventory intensity, and fixed asset intensity on tax aggressiveness (empirical study on consumer goods companies listed on the Indonesia Stock Exchange for the period 2017-2019). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample in this study was 33 selected companies. The type of data used in this study is secondary data in the form of documentation of the Financial Statements of Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2017-2019. The method of analysis used in this study is logistic regression analysis. The result of this study showed that inventory intensity had an effect on tax aggressiveness, while liquidity, leverage and fixed asset intensity had no effect on tax aggressiveness in corporate taxpayers registered on the Indonesian stock exchange.

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Journal Info

Abbrev

governors

Publisher

Subject

Economics, Econometrics & Finance

Description

Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate ...