Accounting Student Research Journal
Vol 5 No 1 (2026): ASRJ - Maret 2026

The Effect of Thin Capitalization, Managerial Ownership, and Capital Intensity on Tax Aggressiveness

Latifa Safara Falih (Universitas Pamulang)
Afridayani Afridayani (Universitas Pamulang)

Article Info

Publish Date
13 Mar 2026

Abstract

This study aims to examine the effect of thin capitalization, managerial ownership, and capital intensity on tax aggressiveness. The study uses secondary data obtained from companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sampling technique employed was purposive sampling, resulting in 60 observations. Hypothesis testing in this study was conducted using multiple linear regression analysis. The results indicate that thin capitalization, managerial ownership, and capital intensity simultaneously have a positive and significant effect on tax aggressiveness. Partially, thin capitalization and capital intensity have a positive and significant effect on tax aggressiveness, while managerial ownership does not have a significant effect on tax aggressiveness.

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Journal Info
Accounting Student Research Journal
Website

Abbrev

asrj

Publisher

Universitas Pembangunan Nasional Veteran Jakarta

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Accounting Student Research Journal (ASRJ) is published by Department of Accounting, Faculty of Economic & Business, Universitas Pembangunan Nasional Veteran Jakarta. ASRJ is a blind reviewed journal published twice a year in March and September. The journal aims to promote the development and ...