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p-Index From 2020 - 2025
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All Journal Jurnal Keuangan dan Bisnis
Bachtiar, A. Zani
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Economics, Econometrics & Finance Social Sciences

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GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY, AND FINANCIAL DISTRESS: THEIR INFLUENCE ON TAX AGGRESSIVENESS Bachtiar, A. Zani; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1546

Abstract

Purpose: This study examines the influence of Good Corporate Governance (GCG), capital intensity, profitability, and financial distress on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Design/Methodology/Approach: A quantitative method was applied using multiple linear regression to test the proposed hypotheses. GCG was proxied by independent commissioners, audit committees, and institutional ownership. Findings: The results indicate that GCG, capital intensity, and financial distress have no significant effect on tax aggressiveness, while profitability has a negative and significant effect. The findings suggest that higher profitability reduces the tendency for aggressive tax behavior. Practical Implications: The study emphasizes the importance of strengthening governance mechanisms and transparency to prevent opportunistic tax practices. Originality/Value: This research contributes to the understanding of how corporate governance and firm characteristics affect tax aggressiveness in emerging markets.
Co-Authors Dewi Indriasih Yanti Puji Astutie