The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.

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Publication Details

Journal
Dinasti International Journal of Economics Finance & Accounting
Published
2024-08-05
DOI
https://doi.org/10.38035/dijefa.v5i3.3028
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
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article

The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage

Mujiyati Mujiyati, Mayra Permata Madani
Dinasti International Journal of Economics Finance & Accounting
Corporate Taxation and Avoidance
article

The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage

Mujiyati Mujiyati, Mayra Permata Madani
article en

Abstract

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.

Dinasti International Journal of Economics Finance & AccountingVol. 5(3)
Muhammadiyah University of Surakarta (ID), Universitas Muhammadiyah Jember (ID)
Openalex Percentile: Top 81%
Corporate Taxation and Avoidance
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