Sharia Economic and Management Business Journal (SEMBJ)
Vol. 5 No. 3 (2024): October

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 (Unknown)
Riswandi, Pedi (Unknown)
Seventeen , Winny Lian (Unknown)
Foluke Nike Bolu-Steve (Unknown)

Article Info

Publish Date
15 Oct 2024

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.

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Journal Info
Sharia Economic and Management Business Journal (SEMBJ)
Website

Abbrev

sembj

Publisher

Yayasan Darussalam Bengkulu

Subject

Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

Description

SEMB-J, sharia economic and management business journal is peer-reviewed journal published by Yayasan Darussalam Bengkulu. SEMB-J focus on the research of sharia economic and management business. The aim of this journal is to explore and develop economic management related to islamic and business. ...