Tax Aggressiviness : Kajian Pada Beban Iklan dan Inventory Intensity Pada Perusahaan Food and Beverages Periode 2016-2019

Nur Azizah Hidayanti (Ahmad Dahlan Institute of Technology and Business Lamongan)

Profita : Komunikasi Ilmiah dan Perpajakan
Vol 16 No 2 (2023)

Tax aggressiveness is a phenomenal issue among the public. Tax aggressiveness occurs in almost all large and small companies around the world. This is evidenced by the failure to achieve the realization of tax revenues that have been targeted by the government. This study aims to examine how the influence of Advertising Expenses, Inventory Intensity on Tax Aggressiviness partially or simultaneously in manufacturing companies in the food and beverages sector listed on the IDX in 2016-2019. This study uses secondary data in the form of financial reports obtained from  the Indonesia Stock Exchange website. This research method uses quantitative research methods with data processing using Excel and SPSS 25 program. The results of this study indicate that (1) Advertising Expenses have an effect on Tax Aggressiviness; (2) Inventory Intensity has no effect on Tax Aggressiviness; (3) Advertising Expenses and Inventory Intensity together have an effect on Tax Aggressiviness with the value of the Adjusted R Square coefficient of determination 16.7%.