Pengaruh Inventory Turnover, Sales Growth, Ukuran Perusahaan, Return on Asset dan Kepemilikan Institusional terhadap Agresivitas Pajak pada Perusahaan Sektor Industri Barang Konsumsi Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020

Abstract

This reseach aim to determine the effect of inventory turnover, sales growth, firm size, return on asset and institutional ownership on tax aggressivenessin industry sector companies sub sector food and beverage listed in BEI for the year of 2017-2020. The type of this research is causal research, which uses population data from manufacturing companies listed in BEI for year 2017 – 2020. The sampling method used in this research is purposive sampling and acquired 12 companies as the sample with 48 observations. The results of this research show that inventory turnover does not have significant influence on tax aggressiveness, sales growth does not have significant influence on tax aggressiveness, firm sizehas significant influence on tax aggressiveness, return on asset does not have significant influence on tax aggressiveness, and institutional ownership does not have significant influence on tax aggressiveness. Simultantly,inventory turnover, sales growth, firm size, return on asset and institutional ownership have significant influence on tax aggressiveness.