The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022

This final project research about the impact of the supply intensity, capital intensity and size of the company on the tax aggressiveness of the chemical company registered with the Indonesian stock exchange in 2018-2022. In this research, researchers use an independent variable that are: Supply intensity, capital intensity and company size. Whereas the dependent variables is: tax aggressiveness. The method of data analysis used in this research is the T test using the SPSS program. Where the results of this research show the intensity of supply and the intensity of capital have a significant impact on tax aggressiveness. While size of the company doesn't have impact of tax aggressiveness.

Authors

Institutions

Publication Details

Journal
SEMB-J Sharia Economic and Management Business Journal
Published
2024-10-15
DOI
https://doi.org/10.62159/sembj.v5i3.1296
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022

Winny Lian Seventeen, Pedi Riswandi, Aini Salsabila Firman, Foluke Nike Bolu-Steve
10 links
SEMB-J Sharia Economic and Management Business Journal
Corporate Taxation and Avoidance
article

The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022

Winny Lian Seventeen, Pedi Riswandi, Aini Salsabila Firman, Foluke Nike Bolu-Steve
article en

Abstract

This final project research about the impact of the supply intensity, capital intensity and size of the company on the tax aggressiveness of the chemical company registered with the Indonesian stock exchange in 2018-2022. In this research, researchers use an independent variable that are: Supply intensity, capital intensity and company size. Whereas the dependent variables is: tax aggressiveness. The method of data analysis used in this research is the T test using the SPSS program. Where the results of this research show the intensity of supply and the intensity of capital have a significant impact on tax aggressiveness. While size of the company doesn't have impact of tax aggressiveness.

SEMB-J Sharia Economic and Management Business JournalVol. 5(3)
University of Ilorin (NG), Universitas Prof. Dr. Hazairin SH. (ID)
Openalex Percentile: Top 52%
Corporate Taxation and Avoidance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022 — Winny Lian Seventeen, Pedi Riswandi, et al. · SEMB-J Sharia Economic and Management Business Journal (2024) | TGRS Research Map | TGRS