The Effect of Leverage, Earning Management, Capital Intensity, and Inventory Intensity on Tax Aggressiveness of Manufacturing Companies in Indonesia

• 발행기관: 한국유통과학회
• 저자명: Rachmawati Meita OKTAVIANI Yayang Eka PRATIWI Sunarto SUNARTO Afifatul JANNAH
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.7, 501~508쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.07.30

영문 초록

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

목차

1. Introduction

2. Literature Review

3. Hypothesis Development

4. Research Methods

5. Results

6. Discussion

7. Conclusion

키워드

Leverage Capital Intensity Inventory Intensity Earning Management Tax Aggressiveness