The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.

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Publication Details

Journal
Jurnal Kajian Akuntansi
Published
2025-06-30
DOI
https://doi.org/10.33603/jka.v9i1.9886
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies

Wiwit Irawati, Rosita Wulandari, Aris Sanulika
Jurnal Kajian Akuntansi
Corporate Taxation and Avoidance
article

The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies

Wiwit Irawati, Rosita Wulandari, Aris Sanulika
article en

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.

Jurnal Kajian AkuntansiVol. 9(1)
Universiti Malaysia Terengganu (MY), Universitas Pamulang (ID)
Openalex Percentile: Top 66%
Corporate Taxation and Avoidance
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