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All Journal Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) J-ISACC : Journal of Islamic Accounting Competency Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Tadris: Manajemen Pendidikan Islam ABDIMAS Iqtishadia Journal of Asian Islamic Educational Management NAAFI: JURNAL ILMIAH MAHASISWA Journal of Education and Islamic Studies
Isnaeni, Fil
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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PENGARUH INVENTORY INTENSITY, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Wirdha, Latifah Aulia; Isnaeni, Fil
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.302

Abstract

This research aims to determine the effect of inventory intensity, independent commissioners, and company size on tax aggressiveness in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The type of research used is a quantitative approach with secondary data. The population of this study consists of 165 companies, with a sample of 15 companies. The data analysis was carried out using E-Views 12 software. The research results show that inventory intensity, independent commissioners, and company size jointly affect tax aggressiveness. However, inventory intensity has a negative effect on tax aggressiveness, while independent commissioners and company size do not have a significant effect on tax aggressiveness
Co-Authors Arief Budiman, Septian Budiman, Septian Arief Fikri Abdillah Kuraeni, Anis Muflikhah, Indah Mukhlisin Mukhlisin NURJAYA NURJAYA, NURJAYA Othman, Mohd Fuad Septian, Septian Arief Budiman Sofyan Hadi Sopyan Hadi Sopyan, Sopyan Hadi Wirdha, Latifah Aulia