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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Alfidav Yasril Kumara
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Inventory Intensity, Manajemen Laba, Capital Intensity, dan Intensitas Aset Tetap terhadap Agresivitas Pajak Alfidav Yasril Kumara; Muhammad Ridwan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2424

Abstract

This research seeks to empirically examine the impact of Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity on Tax Aggressiveness. The study focuses on manufacturing companies within the Food and Beverage subsector from 2018 to 2023. The independent variables in this study include Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity, while the dependent variable is Tax Aggressiveness. This research adopts a quantitative approach and employs purposive sampling for sample selection. The final sample comprises 23 companies, observed over five years, resulting in 115 observational data points. Hypothesis testing and data analysis are conducted using panel data regression with the assistance of E-Views 9. The findings indicate that the chosen model is the Fixed Effect Model (FEM). The study reveals that Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity  simultaneously influence Tax Aggressiveness. Partially, Inventory Intensity  significantly affects Tax Aggressiveness, whereas Earnings Management, Capital Intensity, and Fixed Asset Intensity  do not have a significant partial effect on Tax Aggressiveness.
Co-Authors Muhammad Ridwan