Educoretax
Vol 5 No 2 (2025)

The tax game: Determinants of tax aggressiveness in Indonesian manufacturing giants

Prathama, Rafi (Unknown)
Betan, Henriantony Hipa (Unknown)
Mardhianindro, Berry (Unknown)
Khalil E, Muhammad (Unknown)
Diandria, Davinnizam Ramadhan (Unknown)
Wijaya, Suparna (Unknown)

Article Info

Publish Date
13 Mar 2025

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.

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Journal Info
Educoretax
Website

Abbrev

educoretax

Publisher

PT WIM Solusi Prima

Subject

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

Description

Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other ...