Pengaruh Gender Diversity, Inventory Intensity, dan Sales Growth Terhadap Agresivitas Pajak

This study aims to analyze the effect of gender diversity, inventory intensity, and sales growth on tax aggressiveness in industrials sector companies listed on the indonesia stock exchange during the 2020–2024 period. this study uses a quantitative approach with secondary data in the form of companies’ financial statements and annual reports. the sample was determined using a purposive sampling technique, resulting in 15 companies over five years of observation, with a total of 75 panel data observations. the analysis was conducted using panel data regression with the random effect model processed using Eviews 13. the results show that gender diversity, inventory intensity, and sales growth simultaneously affect tax aggressiveness. partially, inventory intensity has a significant effect on tax aggressiveness, while gender diversity and sales growth do not have a significant effect on tax aggressiveness.

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Publication Details

Journal
Jurnal Ilmiah Akuntansi
Published
2026-11-02
DOI
https://doi.org/10.69714/vewz3e48
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Gender Diversity, Inventory Intensity, dan Sales Growth Terhadap Agresivitas Pajak

Mulyer Mananda Setyahadi, Reni Aprilia
1 links
Jurnal Ilmiah Akuntansi
Corporate Taxation and Avoidance
article

Pengaruh Gender Diversity, Inventory Intensity, dan Sales Growth Terhadap Agresivitas Pajak

Mulyer Mananda Setyahadi, Reni Aprilia
article en

Abstract

This study aims to analyze the effect of gender diversity, inventory intensity, and sales growth on tax aggressiveness in industrials sector companies listed on the indonesia stock exchange during the 2020–2024 period. this study uses a quantitative approach with secondary data in the form of companies’ financial statements and annual reports. the sample was determined using a purposive sampling technique, resulting in 15 companies over five years of observation, with a total of 75 panel data observations. the analysis was conducted using panel data regression with the random effect model processed using Eviews 13. the results show that gender diversity, inventory intensity, and sales growth simultaneously affect tax aggressiveness. partially, inventory intensity has a significant effect on tax aggressiveness, while gender diversity and sales growth do not have a significant effect on tax aggressiveness.

Jurnal Ilmiah AkuntansiVol. 3(4)
Universitas Pamulang (ID)
Gender equality, Decent work and economic growth
Openalex Percentile: Top 8%
Corporate Taxation and Avoidance
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