Influence Liquidity and Capital Intensity Against Aggressiveness Tax (Empirical Study on Listed Manufacturing Companies in Industrial Sector) On the Indonesia Stock Exchange (2020 – 2024)
Keywords:
Liquidity, Capital Intensity, Tax AggressivenessAbstract
This study aims to obtain empirical evidence regarding the effect of liquidity and capital intensity on tax aggressiveness in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The dependent variable in this study is tax aggressiveness, while the independent variables are liquidity and capital intensity . This study uses a quantitative approach with secondary data obtained from company annual reports. The analysis technique used is panel data regression, with a purposive sampling method to determine the research sample. The analysis results show that liquidity does not significantly influence tax aggressiveness. The calculated t value of 1.065627 is smaller than the t table of 1.65993, with a significance value of 0.2897 (> 0.05), so the first hypothesis is rejected. Conversely, capital intensity has a significant influence on tax aggressiveness. The calculated t value of 5.361974 is greater than the t table, with a significance value of 0.0183 (< 0.05), so the second hypothesis is accepted. In addition, the F test results show that liquidity and capital intensity simultaneously have a significant influence on tax aggressiveness. The statistical F value of 2.894420 is greater than the F table of 2.69, with a significance value of 0.000269 (< 0.05). Thus, although liquidity individually does not influence tax aggressiveness, the combination of liquidity and capital intensity can explain variations in corporate aggressive behavior in managing tax obligations.
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