EFFECT OF FINANCIAL PERFORMANCE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS

Amanda Gea Fanny, Wahyu Nurul Hidayati

Abstract


This study aims to examine and obtain empirical evidence of the effect of financial performance, sales growth and capital intensity on tax aggressiveness. Sampling using purposive sampling method obtained of 19 companies with 95 sample data. The population in this study are manufacturing companies in the consumer goods industry sector on the IDX for the 2016–2020 financial year. The regression method in this study is multiple linear regression. The regression results show that there is no effect between sales growth and capital intensity on tax aggressiveness. This means that the size of sales growth and capital intensity has no effect on tax aggressiveness in manufacturing companies in the consumer goods industry sector. And the regression results show that there is a significant effect between financial performance and tax aggressiveness. This means that the size of the financial performance of the company affects the level of tax aggressiveness in manufacturing companies in the consumer goods industry sector.

 

Keywords: Financial Performance, Sales Growth, Capital Intensity, Tax Aggressiveness

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