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All Journal Jurnal Akuntansi Dan Manajemen
Kelvindra Atila Gilbransyah
Universitas Pamulang, Indonesia
Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN PENJUALAN, ADVERTISING INTENSITY, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK Kelvindra Atila Gilbransyah; Tri Utami
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.177

Abstract

This study aims to examine the effect of sales growth, advertising intensity, capital intensity, and inventory intensity on tax aggressiveness among industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from companies' annual financial statements. The sample was selected through purposive sampling, resulting in firms that met the predetermined research criteria throughout the observation period. Panel data regression analysis was applied after conducting statistical tests and selecting the most appropriate estimation model. The findings indicate that sales growth, advertising intensity, capital intensity, and inventory intensity simultaneously influence tax aggressiveness. Partially, sales growth and inventory intensity have a significant effect on tax aggressiveness, whereas advertising intensity and capital intensity do not significantly affect tax aggressiveness. These findings imply that firms' operational characteristics contribute to determining their tax planning strategies. This study provides practical insights for corporate management, investors, and policymakers in understanding the determinants of tax aggressiveness and offers a reference for future empirical research.
Co-Authors Tri Utami