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All Journal KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Nusa Akuntansi JURDIASRA Journal of Management, Accounting, and Administration Jurnal Akuntansi
Barli, Harry
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : KEUNIS

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Sales Growth, Profitability, Inventory Intensity and Capital Structure on Tax Aggressiveness in Energy Sector in Indonesia Irawati, Wiwit; Kurniasih, Lisna; Barli, Harry
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.5790

Abstract

This study examines the effect of Sales Growth, Profitability, Inventory Intensity, and Capital Structure on Tax Aggressiveness. The results indicate that, simultaneously, Sales Growth, Profitability, Inventory Intensity, and Capital Structure have a significant impact on Tax Aggressiveness. However, when analyzed individually, Sales Growth, Profitability, and Inventory Intensity do not significantly affect Tax Aggressiveness. In contrast, Capital Structure has a positive and significant effect on Tax Aggressiveness. The population for this study consists of 74 companies, with a sample size of 105 data points from 21 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, using a purposive sampling technique. The data analysis was conducted using descriptive statistics and panel data regression analysis through the EViews application.
Co-Authors Al Falah, Faiq Taj Aprilia, Erika Astriani Doaly, Thom Deutmar Londo Irawati, Wiwit Kurniasih, Lisna Liani, Tara Pramudita Nadi, Luh Natalia, Neli Rosa Putri, Ni Luh Putu Widya Rahayu Raphael, Alexander Safitri, Diah Ayu Setyawati, Wiwit Sugiyarti, Listya Tri Utami Wulandari, Rosita