AGRESIVITAS PAJAK DITINJAU DARI PROFITABILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY

FATIKAH GUSTIE AISYAH, . and IDA AYU PURNAMA, . (2026) AGRESIVITAS PAJAK DITINJAU DARI PROFITABILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY. Jurnal Ilmiah EDUNOMIKA, X (2). pp. 1-19. ISSN 2598-1153

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Abstract

This research aims to investigate the impact of profitability, capital intensity, and inventory intensity on tax aggressiveness. The study focuses on all consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. A quantitative approach was applied, utilizing secondary data sourced from corporate financial statements. Using a purposive sampling technique, 66 companies were selected, resulting in 330 observations over the five-year period. Data analysis was conducted using multiple linear regression analysis for panel data, with the Fixed Effect Model (FEM) chosen as the most appropriate model based on Chow and Hausman tests. The research findings indicate that capital intensity has a significant positive correlation with corporate tax aggressiveness, suggesting that higher investment in fixed assets allows companies to utilize depreciation expenses to reduce taxable income. In contrast, profitability and inventory intensity were found to have no significant effect on tax aggressiveness within this model. These results imply that in the post-pandemic recovery era and following the implementation of the Harmonized Tax Law (UU HPP), highly profitable companies prioritize reputation and compliance over aggressive tax planning.

Item Type:	Article
Uncontrolled Keywords:	Profitability, Capital Intensity, Inventory Intensity, Tax Aggressiveness
Subjek:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	07 Sep 2026 03:15
Last Modified:	07 Sep 2026 03:15
URI:	http://eprints.upnyk.ac.id/id/eprint/49293

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