PENGARUH INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK
Keywords:Tax Aggressiveness, Fixed Asset Intensity, Sales Growth, Independent Commisioners, Inventory Intensity
This study aims to determine the effect of Fixed Asset Intensity, Inventory Intensity, Independent Commisioners and Sales Growth on Tax Aggressiveness. This study aims to examine the factors that influence tax aggressiveness with in the company. The independen variables to be tested in this study are fixed asset intensity, inventory intensity, independent commisioners and sales growth. For the dependent variable to be tested in this study is tax aggressiveness. The population in this study were manufacturing companies in the basic industry & chemical sector, various industries consumer goods listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 periode. Samples were collected using purposive sampling method with a total of 60 companies. The analysis method used in this research is E-views 10, using classical assumption analysis and panel data regression analysis. The data used in this research is secondary data. The results of this study indicate that fixed asset intensity, inventory intensity, independent commissioners have a postive effect on tax aggressiveness while sales growth has a negative effect on tax aggressiveness. In this study there are still many limitations and shortcomings, namely, the independen variables in this study affect the dependent variable by 24.665 while the remaining 75.34% are influenced by other variables from the regression model in this study. Based on the research that has been done, the suggestion that can be given to further researchers is that researchers use tax aggressiveness from other companies such as PPE, Mining, Tourism, Banking, etc. And have other factors that can affect tax aggressiveness. Variables that can be used by other researchers such as profitability, leverage, etc.
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