PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK:  BUKTI DARI INDONESIA

Isha Devi Anjani; Yohana Adelia; Hotma Glorya Ika Sari

doi:10.34127/jrlab.v14i2.1659

Authors

Isha Devi Anjani Universitas Matana
Yohana Adelia Universitas Matana
Hotma Glorya Ika Sari Universitas Matana

DOI:

https://doi.org/10.34127/jrlab.v14i2.1659

Keywords:

Profitability, Capital Intensity, Leverage, Tax Aggressiveness

Abstract

This study aims to analyze the effect of profitability, capital intensity, and leverage on tax aggressiveness in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling was carried out by purposive sampling so that the data were 148 samples from consumer goods manufacturing companies listed on the Indonesia Stock Exchange and had met certain criteria. This study uses a quantitative descriptive method, with the testing methods used to analyze the results of the hypothesis are descriptive statistical tests, determination coefficient tests, f tests, partial t tests, chow tests, using STATA 17. The results showed that profitability had a negative effect on tax aggressiveness with a significant value of 0.010 and a regression coefficient value of -0.519. Capital intensity did not affect tax aggressiveness with a significant value of 0.590 and a regression coefficient value of -0.054. Leverage did not affect tax aggressiveness with a significant value of 0.35 and a regression coefficient value of -0.015.

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