PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

Vita Pertiwi, Richo Diana Aviyanti

Abstract


This research aims to empirically test the influence of capital intensity, inventory intensity and leverage on tax aggressiveness in pharmaceutical companies listed on the IDX before and after the super tax deduction policy. This research uses a quantitative approach with survey methods. The research population is all pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) before and after the issuance of the super tax deduction policy which came into effect in 2020. The data used is 2018-2019 as the period before the super tax deduction policy and 2021 -2022 as the period after the super tax deduction policy because the super tax deduction policy takes effect from 2020. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression analysis, t test and absolute difference value test. The research results prove that capital intensity has a positive and significant effect on tax aggressiveness in pharmaceutical companies listed on the IDX before and after the super tax deduction policy. Inventory intensity and leverage do not have a positive and significant effect on tax aggressiveness in pharmaceutical companies listed on the IDX before and after the super tax deduction policy Keywords: Capital Intensity, Inventory Intensity, Leverage, Tax Aggressiveness, Corporate Social Responsibility, Super Tax Deduction

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References


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