The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate

Adler Haymans Manurung

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

This study aims to determine how much influence liquidity, profitability, inventory intensity, related party debt, and firm size on the level of tax aggressiveness. The sample used in this study were 34 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Samples were taken by purposive random sampling using certain criteria. Tax aggressiveness is measured by comparing the tax expense and net profit before tax. Liquidity is measured by comparing current assets with current debt. Profitability is measured by comparing net profit after tax and total assets. Inventory intensity is measured by comparing total inventory and total assets. Debt related parties are measured by comparing the amount of related party debt and total assets. Size Company is measured by doing natural market value logarithms. The results of the regression analysis indicate that liquidity, profitability, and firm size have a negative and significant effect on the level of tax aggressiveness. While inventory intensity has a positive and significant effect, but related party debt has no significant effect on the level of tax aggressiveness. Manufacturing companies that are relatively large, liquid, and have high profits often carry out tax aggressiveness by planning to reduce tax costs that must be paid.

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2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2014Tax aggressiveness in private family firms: An agency perspective 2016Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance 2014PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR)2019PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA 2015Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur 2015PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN 2017The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance

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2020Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?2020The Effects of Executive and Company Characteristics on Tax Aggressiveness 2022Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak

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