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All Journal Abdimisi Jurnal Renaissance Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAKBS Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Eko Sasongko Priyadi
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kebijakan Hutang, Intensitas Modal, Kepemilikan Institusional Terhadap Agresivitas Pajak Frida Fauziah; Eko Sasongko Priyadi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 8 (2026): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i8.12527

Abstract

This study aims to examine the effect of debt policy, Capital intensity, and institutional ownership on tax aggressiveness in consumer non cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements. The sample was selected using the purposive sampling method, resulting in 44 companies with a total of 220 observations. The data were analyzed using panel data regression with EViews 13.The results indicate that debt policy has a negative and significant effect on tax aggressiveness. Capital intensity has no significant effect on tax aggressiveness, and institutional ownership also has no significant effect on tax aggressiveness. Simultaneously, debt policy, Capital intensity, and institutional ownership have a significant effect on tax aggressiveness.
Co-Authors Adella Delvi Foan Olin Bunga Natasya Salsabilaa Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya eny suryani Fery Citra Febriyanto Fitriyah Fitriyah Frida Fauziah Ilma Ilhamda Azzahra Indra Wadi Juitania Juitania Julian Muhammad Hasan Liana Dwi Septiningrum Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Rizal Saragih Muslim Muslim Nur Nahdah Nabilah Prima Sadewa Rusdi Rusdi Safinatun Khasanah Silfani Aprilia SRI INDARTI Sujarwo Sujarwo