EARNINGS MANAGEMENT, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS
DOI:
https://doi.org/10.32493/ebic.v2i1.50888Keywords:
Tax Aggressiveness, Earnings Management, Capital Intensity, Financial DistressAbstract
This study aims to analyze the effect of Earnings Management, Capital Intensity, and Financial Distress on Tax Aggressiveness. This type of research uses associative quantitative methods. This research was conducted at the Basic Materials Sector Companies on the Indonesia Stock Exchange in 2019-2023. The determination of the sample of this study used the purposive sampling method sourced from secondary data with a sample of 107 companies, the population obtained was 23 companies, and analyzed using panel data regression techniques with the Common Effect model to test the hypothesis. The results showed that Earnings Management, Capital Intensity, and Financial Distress simultaneously affect Tax Aggressiveness. Then the partial research results show that Earnings Management has no effect on Tax Aggressiveness, Capital Intensity affects Tax Aggressiveness, and Financial Distress has a negative effect on Tax Aggressiveness. These results indicate that Earnings Management carried out by companies is more focused on increasing profits to attract investors, and there is no impact for the purpose of minimizing taxes.
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