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Mardhianindro, Berry
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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The tax game: Determinants of tax aggressiveness in Indonesian manufacturing giants Prathama, Rafi; Betan, Henriantony Hipa; Mardhianindro, Berry; Khalil E, Muhammad; Diandria, Davinnizam Ramadhan; Wijaya, Suparna
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1403

Abstract

This research examines the factors that influence tax aggressiveness in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (BEI) during the 2022-2023 period. Tax aggressiveness is the actions taken by companies to minimize their tax liabilities through legal and illegal means. The factors analyzed in this research include company characteristics such as profitability, leverage, company size, capital intensity, inventory intensity, and liquidity, as well as corporate governance mechanisms such as controlling share ownership and the proportion of independent commissioners. The findings of this research contribute to the development of theory and knowledge in the fields of accounting and taxation and provide insight for investors in making investment decisions.
Co-Authors Aguinaldo, Aguinaldo Andi Setiawan Assyaeid, Fahmi Adnan Betan, Henriantony Hipa Daryatinnisa, Nisrina Diandria, Davinnizam Ramadhan Fathurrahman, Nabila Aisha Firhan, Cygan Achmad Gikamaesta, Titha Aulia Hanifah, Hadijah Hussein, Jagad Satrio Indarti, Desty Khalil E, Muhammad OKTAVIA, REZA Praptiningsih, Praptiningsih Prathama, Rafi Silitonga, Natasya Juliarta Soap, Silva Fahsya Abdulrachman