EFFECT OF EARNING MANAGEMENT, INVENTORY INTENSITY AND CAPITAL INTENSTY ON TAX AGGRESSIVENESS

Adlan Fariz, Suripto Suripto

Abstract


This study aims to examine and provide empirical evidence regarding the effect of earning management, inventory intensity and capital intensity on tax aggressiveness in the Kompas 100 Index companies listed on the Indonesia Stock Exchange in 2016-2020. The type of research used is quantitative associative research and the analytical method used in this research is using panel data regression using Eviews 9 software. The study was conducted on 100 Kompas 100 Index companies listed on the Indonesia Stock Exchange. By using purposive sampling, 33 samples of companies were obtained with 165 observational data. The data used is secondary data in the form of audited annual financial statements for the 2016-2020 period obtained from the official website of the Indonesia Stock Exchange and the websites of each company. The results of this study based on a partial test with t test stated that earnings management has a negative effect on tax aggressiveness, while inventory intensity and capital intensity have no effect on tax aggressiveness. Based on the simultaneous test with the F test states that simultaneously earning management, inventory intensity and capital intensity on tax aggressiveness.

 

Keywords: Earning Management, Inventory Intensity, Capital Intensity, Tax Aggressiveness


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References


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