Pengaruh Intensitas Modal, Intensitas Persediaan, Profitabilitas, dan Leverage terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

Abstract

This research aims to determine the effect of capital intensity, inventory intensity, profitability and leverage on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This type of research is quantitative research with a correlational approach. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange which was presented in the form of financial reports from 2021 to 2023. The research time was from May 2024 until completion. The population in this research is manufacturing companies consisting of the basic and chemical industrial sectors, various industries, and consumer goods industries registered on the IDX in 2021-2023, totaling 165 companies. By using sample selection criteria based on sample selection criteria, a sample of 87 companies was obtained for 3 years, so the total sample was 261 samples. The data analysis technique uses Panel Data Regression analysis. The research results show that partially profitability and leverage have a positive and significant effect on tax aggressiveness, while capital intensity and inventory intensity have no effect on tax aggressiveness. Simultaneously, capital intensity, inventory intensity, profitability and leverage have a positive and significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period.