Determinants of Tax Aggressiveness in Non-Service Companies Listed On IDX From 2021 to 2023

Tax aggressiveness is a tax planning action that can be legal with tax avoidance or illegal with tax evasion. The aggressive action against taxes appears due to different interests between the government and the taxpayer. This study aims to analyze the effect of fixed assets intensity, inventory intensity and firm size on tax aggressiveness with control variables profitability and sales growth. This study uses agency theory as the grand theory and positive accounting theory as a supporting theory. The object of this research is non-service companies listed at the Indonesia Stock Exchange for the period 2021-2023 with a total of 1,096 observations. The sampling method uses purposive sampling and data analysis using multiple linear regression analysis with software STATA 17. The results of this study indicate that the fixed assets intensity variable has no effect on tax aggressiveness. inventory intensity variable has a positive effect on tax aggressiveness, and the firm size variable has a negative effect on tax aggressiveness.

Authors

Publication Details

Journal
Journal of Economics Finance and Management Studies
Published
2025-07-25
DOI
https://doi.org/10.47191/jefms/v8-i7-33
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Determinants of Tax Aggressiveness in Non-Service Companies Listed On IDX From 2021 to 2023

Naniek Noviari, I Gusti Ayu Desni Saraswati Sudirga, Luh Gede Dinda Yolanda Wijaya
Journal of Economics Finance and Management Studies
Corporate Governance and Financial Management
article

Determinants of Tax Aggressiveness in Non-Service Companies Listed On IDX From 2021 to 2023

Naniek Noviari, I Gusti Ayu Desni Saraswati Sudirga, Luh Gede Dinda Yolanda Wijaya
article en

Abstract

Tax aggressiveness is a tax planning action that can be legal with tax avoidance or illegal with tax evasion. The aggressive action against taxes appears due to different interests between the government and the taxpayer. This study aims to analyze the effect of fixed assets intensity, inventory intensity and firm size on tax aggressiveness with control variables profitability and sales growth. This study uses agency theory as the grand theory and positive accounting theory as a supporting theory. The object of this research is non-service companies listed at the Indonesia Stock Exchange for the period 2021-2023 with a total of 1,096 observations. The sampling method uses purposive sampling and data analysis using multiple linear regression analysis with software STATA 17. The results of this study indicate that the fixed assets intensity variable has no effect on tax aggressiveness. inventory intensity variable has a positive effect on tax aggressiveness, and the firm size variable has a negative effect on tax aggressiveness.

Journal of Economics Finance and Management StudiesVol. 08(07)
Openalex Percentile: Top 71%
Corporate Governance and Financial Management
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.

Determinants of Tax Aggressiveness in Non-Service Companies Listed On IDX From 2021 to 2023 — Naniek Noviari, I Gusti Ayu Desni Saraswati Sudirga, et al. · Journal of Economics Finance and Management Studies (2025) | TGRS Research Map | TGRS