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All Journal Sharia Economic and Management Business Journal (SEMBJ)
Firman, Aini Salsabila
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

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The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022 Firman, Aini Salsabila; Riswandi, Pedi; Seventeen , Winny Lian; Foluke Nike Bolu-Steve
Sharia Economic and Management Business Journal (SEMBJ) Vol. 5 No. 3 (2024): October
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v5i3.1296

Abstract

This final project research about the impact of the supply intensity, capital intensity and size of the company on the tax aggressiveness of the chemical company registered with the Indonesian stock exchange in 2018-2022. In this research, researchers use an independent variable that are: Supply intensity, capital intensity and company size. Whereas the dependent variables is: tax aggressiveness. The method of data analysis used in this research is the T test using the SPSS program. Where the results of this research show the intensity of supply and the intensity of capital have a significant impact on tax aggressiveness. While size of the company doesn't have impact of tax aggressiveness.
Co-Authors Foluke Nike Bolu-Steve Pedi Riswandi, Pedi Seventeen , Winny Lian