Factors Affecting Tax Aggressiveness in Manufacturing Companies in The Consumer Goods Industry Subsector
Keywords:
Tax aggressiveness factors, tax; consumer goods industry sub-sector manufacturing companyAbstract
Tax aggressiveness is an act that can be carried out both legally and illegally with the intention of reducing tax costs imposed through tax planning activities. This study was conducted with the aim of knowing the effect of capital intensity, profitability, leverage, firm size and inventory intensity on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used in this study were 64 companies. The research sample obtained was 20 companies, where the sampling used purposive sampling technique and the amount of data collected in this study was 60 data. The data source used is secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the type of data used in this study is quantitative. The data analysis tool used is IBM Statistical Product and Service Solutions (SPSS) version 20. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that firm size has an effect on tax aggressiveness, while capital intensity
References
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15, 584–613. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17463
Fahrani, M., Nurlaela, S., & Chomsatu, Y. (2018). Pengaruh Kepemilikan Terkonsentrasi, Ukuran Perusahaan, Leverage, Capital Intensity dan Inventory Intensity Terhadap Agresivitas Pajak. Jurnal Ekonomi Paradigma, 19(02), 52–60.
Fiandri, K. A., & Muid, D. (2017). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance. Diponegoro Journal of Accounting, 6(2), 31–43.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis, 13(2), 157–168.
Indradi, D. (2018). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak ( Studi empiris perusahanManufaktur sub sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012-2016.). Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147. https://doi.org/10.32493/jabi.v1i1.y2018.p147-167
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Listing di BEI Periode Tahun 2013–2017. JABE (Journal of Applied Business and Economic), 5(4), 301. https://doi.org/10.30998/jabe.v5i4.4174
Maulana, I. A. (2020). Faktor-Faktor Yang Mepengaruhi Agresivitas Pajak Pada Perusahaan Properti Dan Real Estate. KRISNA: Kumpulan Riset Akuntansi, 12(1), 13–20. https://doi.org/10.22225/kr.12.1.1873.13-20
Michael C Jensen & Wiliam H Meckling. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Putu Ayu Seri Andhari, I. M. S. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi, 18(3), 2115–2142.
