The Effect of Thin Capitalization, Political Connections, and Inventory Intensity on Tax Aggressiveness

Authors

  • Dina Rachma Putri Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
  • Ferry Irawan Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

DOI:

https://doi.org/10.32493/jiaup.v14i2.62486

Keywords:

Inventory Intensity, Political Connection, Tax Aggressiveness, Thin Capitalization;

Abstract

This study intends to assess how thin capitalization, political affiliations, and inventory levels affect tax aggressiveness among mining firms during the years 2020 to 2024. A quantitative methodology was employed for this research, utilizing secondary information in the shape of annual and financial reports sourced from the official website of the Indonesia Stock Exchange (IDX) and the respective companies' official pages. The sample for this research included 30 firms with a cumulative total of 114 observations. The analysis of data was performed using panel regression techniques and individual statistical tests (t-test) facilitated by STATA 17 software and Microsoft Excel. The findings indicate that: (1) Thin capitalization exerts a negative and substantial impact on tax aggressiveness, (2) Political connections do not significantly influence tax aggressiveness, and (3) Inventory intensity similarly does not demonstrate a significant effect on tax aggressiveness.

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Published

2026-07-31

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Vol. 14 No. 2 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang

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