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Journal : Atestasi : Jurnal Ilmiah Akuntansi

Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity Purwantoro, Purwantoro; Entot Suhartono; H. S, Dian Festiana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.860

Abstract

This study examines whether liquidity, profitability, leverage, company size, capital intensity, and inventory intensity influence companies' tax aggressiveness or tax avoidance. This research uses secondary data taken from the annual financial statements of food and beverage sector companies listed on the IDX during the 2019-2023 period. After going through the calculation and selection of samples, 17 companies were obtained during five observation periods. Hence, the sample of financial statements tested in this study was as many as 85 financial reports. The methods used are descriptive analysis, classical assumption test, multiple linear regression test, and model feasibility test. The results of this study show that liquidity, profitability, company size, and capital intensity affect corporate tax aggressiveness or tax avoidance. Leverage and inventory intensity do not influence tax aggressiveness or tax avoidance.
Co-Authors Adirakasiwi, Alpha Galih Aditya Bayu Prasetio Afrizal, Andi Afrizal, Andi Agung Durya, Ngurah Pandji Mertha Agung Rilo Pambudi Agung Susilo Yuda Irawan Ali Ridha, Azhari Alpha Galih Adirakasiwi Aminah, Fitri Andi Afrizal Andi Juandi, Muhammad Naufal Apriandi Apriade Voutama Aqsa Raisnaldi, Yazid Aries Suharso Arip Solehudin Attin Warmi Azwar Anas Bambang Minarso, Bambang Basthanda, Fahrevi Dwiputra Cahyani, Sulis Regita Carudin, Carudin Dona, Dona E Haodudin Nurkifli Elfrida Ratnawati Ely Safrinawati, Ersa Enny Susilowati Mardjono Enri, Ultach Entot Suhartono Fadhli Adam, Muhammad Fadlurrahman Muchdyansyah, Raihan Fahri Pahrudin, Adithia Farros Dhana Rahardian, Farros Dhana Rahardian Garno garno, Garno H. S, Dian Festiana Hasbi, Billy Ibrahim Hidayat, Ibnu Nur Hidayatullah, Haikal Husain, Ibrohim Hutahaean, Jonatan Iqbal Maulana Iqbal Mubarok, Muhammad Irfan Maulana Irfan Irmaya Fani, Alifiya Zahra Istiqomah, Meila Rizki Jamaludin, Asep Juli Ratnawati Laela Laela LILIS SETYOWATI Luthfi Khairullah, Muhammad Marcel Ruly Pratama Maulana, Mukhamad Taufiq Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Moza Latisya Riswadi Ngurah Pandji Mertha Agung Durya Nirwasita, Nirwasita Nugraha Dimyati, Akbar Nugraha, Ayu Oktavia nurlaila choirina, rachma Nurul Iman, Ihsan Pebrilliestyo Ridwan, Fathan Pratiwi, Fauzun Gilar Putro, Irfan Sriyono Rahmayadi, Andhika Putra Utama Ramadhani Pri Haryoga, Adrian Ratna Herawati Ratna Herawati Retno Indah Hernawati Rina Ari Rohmah Riswandi, Moza Latisya Rizkia, Alifka Rohmah, Rina Ari Salma Nurhaliza Putri Salsabila, Sarah Santosa, Muhammad Rafi Saputra, Dian Festiana Hadi Saputro, Raihan Akbar Setiawan, Fikri Maulana Sofiana Lestari, Silfa Sugihartanto, Elizabeth Angelina Noer Suha, Anna Lathifah Sulis Regita Cahyani Surya Gemilang, Wahyu Susilo Yuda Irawan, Agung Tamba, Reynold Julian Taupik Ramdan, Wanda Triono, Hermawan Umaidah, Yuyun Warmi, Attin Wikan Isthika, Wikan Wilandini, Destaria Yudi Sobari, Mochamad Yuniar, Alvi Yusuf, Dadang Yusup, Dadang