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Ati Sumiati
State University of Jakarta
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness Ati Sumiati; Salma Mustika Ainniyya
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1314

Abstract

The goal of this research is to find out the effect of profitability, leverage, size, capital intensity, and inventory intensity towards tax aggressiveness. Quantitative approach has been used in this research and applied the multiple linear regression analysis. Tax aggressiveness is measured by Effective Tax Rate (ETR). Population in this study was manufacture, and property, building, real estate companies listed on Indonesia Stock Exchange (IDX) for the year of 2019 – 2020. Purposive sampling used as sampling technique and 135 samples were acquired. Data for this research is analysed using descriptive statistics, classical assumption test, multiple linear regression, hypothesis test, and coefficient of determination with the help of SPSS version 26. According to the finding of the research, profitability, leverage, size, and capital intensity partially has no effect on tax aggressiveness, while inventory intensity has an effect on tax aggressiveness. All the factors affect tax aggressiveness and contribute 11.6%.
Co-Authors Salma Mustika Ainniyya