Pengaruh Sales Growth, Advertising Intensity Dan Intensitas Modal Terhadap Agresivitas Pajak
Keywords:
Advertising Intensity, Capital Intensity, Sales Growth, Tax Aggressiveness.Abstract
This study aims to test and prove empirically the effect of Sales Growth, Advertising Intensity and Capital Intensity on tax aggressiveness. The population in this study is the goods and consumption industrial sector companies listed on the Indonesia Stock Exchange. The sample selection method in this study used Purposive Sampling method. The total number of samples in this study were 17 industrial goods and consumption companies listed on the Indonesia Stock Exchange during the 4-year observation period (2017-2020). The analytical tool to test the hypothesis is Eviews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classical assumption test and hypothesis testing. The results of this study indicate that simultaneously Sales Growth, Advertising Intensity and Capital Intensity affect tax aggressiveness. While partially Sales Growth has no effect on tax aggressiveness, advertising has no effect on tax aggressiveness and Capital Intensity does not affect tax aggressiveness.
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