NAAFI: JURNAL ILMIAH MAHASISWA
Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)

PENGARUH INVENTORY INTENSITY, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Wirdha, Latifah Aulia (Unknown)
Isnaeni, Fil (Unknown)

Article Info

Publish Date
17 Nov 2025

Abstract

This research aims to determine the effect of inventory intensity, independent commissioners, and company size on tax aggressiveness in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The type of research used is a quantitative approach with secondary data. The population of this study consists of 165 companies, with a sample of 15 companies. The data analysis was carried out using E-Views 12 software. The research results show that inventory intensity, independent commissioners, and company size jointly affect tax aggressiveness. However, inventory intensity has a negative effect on tax aggressiveness, while independent commissioners and company size do not have a significant effect on tax aggressiveness

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Journal Info
NAAFI: JURNAL ILMIAH MAHASISWA
Website

Abbrev

naafi

Publisher

Sekolah Tinggi Keguruan dan Ilmu Pendidikan Majenang

Subject

Religion Economics, Econometrics & Finance Education Library & Information Science Social Sciences

Description

NAAFI: JURNAL ILMIAH MAHASISWA diterbitkan STKIP Majenang. Karya yang diterbitkan merupakan suatu hasil penelitian orisinil atau tinjauan Pustaka yang ditulis oleh mahasiswa. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Ilmu Pendidikan, Ilmu Ekonomi, Ilmu Sosial, ...