THE INFLUENCE OF CORPORATE GOVERNANCE, INVENTORY INTENSITY, CAPITAL INTENSITY ON TAX AGGRESSIVENESS

Melinda Tri Utami, Ajimat Ajimat

Abstract


This study aims to provide empirical evidence of the effect of corporate governance, inventory intensity, capital intensity on tax aggressiveness. This study uses a sample of property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2020 period. the type of research used is quantitative associative research. This research uses purposive sampling. with the sample studied as many as 7 companies, and the total sample studied is 60 units of analysis. Data analysis in this study used software version 9. The results showed that corporate governance, inventory intensity, capital intensity had no effect on tax aggressiveness.

 

Keywords: Corporate Governance; Inventory Intensity; Capital Intensity Against Tax Aggressiveness


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References


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