The Influence Of Capital Intensity, Inventory Intensity, Company Size And Corporate Social Performance On Tax Aggressivity
Keywords:
Tax Aggressiveness, Capital Intensity, Inventory Intensity, Corporate Size Corporate Social PerformanceAbstract
This study examined the effect of Capital Intensity, Inventory Intensity, Corporate Size and Corporate Social Performance on Tax Aggressiveness. Manufacturing companies in the Consumer Good Industry sector listed on the Indonesia Stock Exchange during the period 2016-2020. Based on the purposive sampling method, the number of manufacturing companies sampled in this study was 21. Hypothesis testing uses regression analysis of panel data using the Eviews 9.0 program. The results of this study showed that capital intensity, inventory intensity, corporate size and corporate social performance had a significant positive effect on tax aggressiveness.
References
Abbas, DS, Hakim, MZ, & Istianah, N. (2019). The Influence of Profitability, Company Size, Leverage, and Public Share Ownership on Corporate Social Responsibility Disclosure (In Food and Beverage Companies Listed on the Indonesian Stock Exchange for the 2014-2017 Period). Competitive Journal of Accounting and Finance, 3(2), 1-25.
Adams, C. A. (2002). Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorizing. Accounting, Auditing & Accountability Journal, 15(2), 223–250. https://doi.org/10.1108/09513570210418905
Affinanda, A., Nur, E., Yuyetta, A., Akuntansi, J., Ekonomika, F., & Diponegoro, U. (2015). ANALYSIS OF THE INFLUENCE OF FINANCIAL RATIO ON COMPANY STOCK RETURNS IN THE LQ 45 INDEX 2010-2013. Diponegoro Journal of Accounting, 4(2), 329–339.
Afrina, I., Abbas, DS, Hidayat, I., & Mubbarok, AZ (2022). THE INFLUENCE OF PROFITABILITY, INDEPENDENT COMMISSIONERS, CAPITAL INTENSITY AND LEVERAGE ON TAX AGGRESSIVENESS. Accounting: Research Journal of Accounting Science, 1(4), 71-91.
Amril, Alfred, Dwi Fitri Puspa, and Popi Fauziati, 2015. The Influence of Profit Management and Corporate Governance on the Tax Aggressiveness of Manufacturing Companies Listed on the Indonesian Stock Exchange, Vol 7, No.1
Andari, PAS and Sukarta, IM, 2017, The Effect of Disclosure of Corporate Social Responsibility, Profitability, Inventory Intensity, Capital Intensity and Leverage on Tax Aggressiveness, Udayana University Accounting E-Journal, Vol. 18, 2115-2142.
Asmarani, SA, & Purbawati, D. (2020). Analysis of the Effect of Liquidity, Leverage and Profitability on Financial Distress (Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in the 2014-2018 Period). Journal of Business Administration, 9(3), 369-379.
Fahrani, M., Nurlaela, S., & Chomsatu, Y. (2018). The Influence of Concentrated Ownership, Company Size, Leverage, Capital Intensity and Inventory Intensity on Tax Aggressiveness. Journal of Paradigm Economics, 19(02), 52–60.
Fikri, M., Abbas, DS, & Zulaecha, HE (2022). The Influence of Managerial Ownership, Leverage, Financial Distress, and Company Size. Digital Business: Journal of Management Science and E-Commerce Publications, 1(3), 87-107.
Freeman, R. E., & David, L. R. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88–106. https://doi.org/10.2307/41165018
Hanlon, Michelle., & Heitzman, Shane. (2010). A review of tax research. Journal of Accounting and Economics, 50 (40). 127 – 178.
Juhaeriah, J., Abbas, DS, & Hakim, MZ (2021, June). The influence of sales growth, cash flow, company size, managerial ownership, institutional ownership on financial distress. In Proceedings of the National Seminar on Economics and Business (pp. 359-369).
Lautania, Maya Febrianti. Putri, Citra Lestari. (2016). The Influence of Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure and Profitability on Effective Tax Rate. Scientific Journal of Accounting Economics Students. Vol. 1 No. 1, pp. 101–119.
Mulianti, FM 2010. Analysis of Factors that Influence Debt Policy and Their Effect on Company Value (Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2004-2007 Period). Thesis, Diponegoro University Postgraduate Program, Semarang.
Nofia, Umi Latifah, 2018, The Influence of Corporate Governance, Capital Intensity and Inventory Intensity on the Tax Aggressiveness of Manufacturing Companies Registered on the IDX, Thesis.
Noviyanti, A., Hakim, MZ, & Abbas, DS (2021, June). The Influence of Debt Covenant, Company Size, Leverage, on Accounting Conservatism. In Proceedings of the National Seminar on Economics and Business (pp. 352-358).
Pinareswati, SD, & Mildawati, T. (2020). The Influence of CSR Disclosure, Capital Intensity, Leverage, Profitability, and Inventory Intensity on Tax Aggressiveness. Journal of Accounting Science and Research, 9(9).
Purwaningtyas, D., & Abbas, DS (2021, June). The Influence of Profitability, Liquidity, Leverage, Company Size, and Dividend Policy on Company Value (Empirical Study of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange 2017-2018). In Proceedings of the National Seminar on Economics and Business (pp. 272-280).
Putri, R., Nazar, MR, & Kurnia. (2018). The Influence of Corporate Social Responsibility, Leverage, and Company Size on Tax Aggressiveness. E-Proceedings Of Management : Vol.5, No.2 August 2018 - .
Risyani, R., Abbas, DS, Hidayat, I., & Rahandri, D. (2022). THE EFFECT OF CAPITAL INTENSITY, COMPETITIVE ADVANTAGE, AND SIZE ON CORPORATE REPUTATION. Student Journal: Scientific Journal of Student Reasoning and Research, 4(4), 71-84.
Risyani, R., Abbas, DS, Hidayat, I., & Rahandri, D. (2022). THE EFFECT OF CAPITAL INTENSITY, COMPETITIVE ADVANTAGE, AND SIZE ON CORPORATE REPUTATION. Student Journal: Scientific Journal of Student Reasoning and Research, 4(4), 71-84.
Ross, S. A. (1977). Determination of Financial Structure: the Incentive-Signalling Approach. Bell J Econ, 8(1), 23–40. https://doi.org/10.2307/3003485
Saputra, F. (2016). The Influence of Environmental Performance and Environmental Disclosure on Economic Performance.
Siregar, R., & Widyawati, D. (2016). The Influence of Company Characteristics on Tax Avoidance in Manufacturing Companies in Bei. Journal of Accounting Science & Research, 5(2), 2460–0585.
Sugiyono (2019). Quantitative Qualitative Research Methods, and R&D. Bandung: Alphabeta
Suyanto, KD, & Supramono. (2012). Liquidity, Leverage, Independent Commissioners, and Profit Management on Corporate Tax Aggressiveness. Journal of Finance and Banking, 16(2), 167–177. http://jurkubank.wordpress.com
Tholibin, S., Abbas, DS, Hamdani, H., & Hidayat, I. (2022). The Influence of Corporate Governance, Profitability, Capital Intensity, Company Size on Tax Management. JUMBIWIRA: Journal of Entrepreneurial Business Management, 1(3), 33-40.
Wirawan, 2016. Evaluation of Human Resources Performance. Jakarta. Salemba Embat
Yuliana, IF, & Wahyudi, D. (2018). Liquidity, Profitability, Leverage, Company Size, Capital Intensity and Inventory Intensity on Tax Aggressiveness. Dynamics of Accounting, Finance and Banking, Vol. 7 N
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Sadenah Berlin, dirvi surya abbas (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
