Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness

Ati Sumiati · Salma Mustika Ainniyya

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The goal of this research is to find out the effect of profitability, leverage, size, capital intensity, and inventory intensity towards tax aggressiveness. Quantitative approach has been used in this research and applied the multiple linear regression analysis. Tax aggressiveness is measured by Effective Tax Rate (ETR). Population in this study was manufacture, and property, building, real estate companies listed on Indonesia Stock Exchange (IDX) for the year of 2019 – 2020. Purposive sampling used as sampling technique and 135 samples were acquired. Data for this research is analysed using descriptive statistics, classical assumption test, multiple linear regression, hypothesis test, and coefficient of determination with the help of SPSS version 26. According to the finding of the research, profitability, leverage, size, and capital intensity partially has no effect on tax aggressiveness, while inventory intensity has an effect on tax aggressiveness. All the factors affect tax aggressiveness and contribute 11.6%.

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2011Corporate social responsibility and tax aggressiveness: An empirical analysis 2017Political connections, corporate governance, and tax aggressiveness in Malaysia 2019PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE 2017The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance 2017PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, INVENTORY INTENSITY, CAPITAL INTENSITY DAN LEVERAGE PADA AGRESIVITAS PAJAK 2018Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak 2015PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK 2019Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Listing di BEI Periode Tahun 2013–2017

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