Pengaruh Capital Intensity, Inventory Intensity, dan Kebijakan Utang terhadap Agresivitas Pajak

Suci Mawardah (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Tangerang Selatan, Indonesia)
Luh Nadi (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Tangerang Selatan, Indonesia)

PENG: Jurnal Ekonomi dan Manajemen
Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern

This study aims to examine and provide empirical evidence regarding the influence of capital intensity, inventory intensity, and debt policy on tax aggressiveness. This study employs a quantitative approach, utilizing secondary data sourced from annual reports and company financial statements. The study population comprised consumer cyclical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Purposive sampling was used to select 19 companies over a five-year observation period. Panel data regression analysis was used in this study, using the E-views 12 application. The results indicate that capital intensity, inventory intensity, and debt policy simultaneously influence tax aggressiveness. Partially, capital intensity has no effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and debt policy does.