THE IMPACT OF PROFITABILITY, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2017-2019
Keywords:
profitability, capital intensity, inventory intensity, tax aggressivenesAbstract
This research aims to determine the effect of profitability, capital intensity and inventory intensity on tax aggressiveness in manufacturing companies listed on BEI in 2017-2019. The type of data used in this research is quantitative data sourced from company financial reports. The data source in this research is secondary data. The population in this research is 179 manufacturing companies on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique uses a purposive sampling technique according to predetermined criteria. Based on predetermined criteria, a sample of 20 companies was obtained. The analytical method used in this research uses a multiple linear regression analysis test. The results of this study show that partially profitability has no significant effect on tax aggressiveness, capital intensity has a significant effect on tax aggressiveness, inventory intensity has no significant effect on tax aggressiveness, simultaneously profitability, intensity capital, inventory intensity influences tax aggressiveness
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