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All Journal Abdimisi EkoPreneur JAKBS International Journal of Educational and Life Sciences (IJELS)
Ita Darsita
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Religion Humanities Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Journal : International Journal of Educational and Life Sciences (IJELS)

 1 
The Influence of Debt Policy, Capital Intensity, and Independent Commissioners on Tax Aggressiveness Ita Darsita; Salsabilah Azizah
International Journal of Educational and Life Sciences Vol. 2 No. 11 (2024): November 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i11.2684

Abstract

The main objective of the research is to address a knowledge vacuum in the current literature by showing how debt policy, capital intensity, and the existence of independent commissioners influence tax aggressiveness. This study employs a quantitative technique with an associative approach, and it makes use of secondary data. The research subjects in this study are consumer-facing, non-cyclical food and beverage companies that have their stock listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was created by using purposive sampling to exclude fourteen companies. Outliers occurred in 23 samples due to the presence of extreme values during the test. The tool used for data processing is eviews version 10. A partial examination reveals that Capital Intensity influences Tax Aggressiveness, although Debt Policy and Independent Commissioners do not. Identifies the interplay between Tax Aggressiveness and Debt Policy, Capital Intensity, and Independent Commissioners.
The Effect of Foreign Ownership, Sales Growth and Transfer Pricing on Tax Avoidance Didi Sujadi; Ita Darsita; Kenne Mahendra
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2728

Abstract

The purpose of this study is to investigate how tax avoidance is affected by foreign ownership, sales growth, and transfer pricing in non-cyclical consumer sector companies that are listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative quantitative research design is employed. Purposive sampling was utilized to choose 114 samples from 11 non-cyclical consumer sector businesses based on predetermined criteria. Annual reports and audited annual financial reports of businesses acquired via the Indonesia Stock Exchange's official website serve as the source of the secondary data. Using the eViews 9 application software, panel data regression analysis and descriptive statistics are the data analysis methods employed.
Co-Authors -, ENDAH Alverina Hardianti Didi Sujadi Kenne Mahendra Rani Dwicahyati Salsabilah Azizah Setianingsih Ummaro Nur'Azizah