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All Journal KEUNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Kurniasih, Lisna
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Economics, Econometrics & Finance

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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.
The Effect of Inventory Intensity, Sales Growth, and Capital Structure on Tax Aggressiveness Kurniasih, Lisna; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p100-111

Abstract

The objective of this study is to assess how inventory levels, sales growth, and capital structure influence tax rates. The sample consisted of 105 data points from 21 companies within the energy sector that were listed on the IDX between 2018 and 2022, drawn from a total population of 74 companies through intentional selection. Descriptivelstatisticslandlpanelldatalregressionlanalysis were utilized as the data analysis techniques, employing the Eviews 12 Student Version Lite software. Results from this research reveal that, when considered together, inventory volume, sales growth, and capital structure significantly affect tax aggressiveness. However, on an individual basis, neither inventory quantity nor sales growth significantly influences tax rates, while the capital structure does exhibit a partially significant impact on tax intensity.
Co-Authors Barli, Harry Irawati, Wiwit