PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022)

THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, AND INVENTORY INTENSITY ON TAX AGGRESSIVITY (Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on the Indonesian Stock Exchange for the 2019-2022 Period)

Abstract

This research seeks to assess the impact of profitability (X1), company size (X2), and inventory intensity (X3) on tax aggressiveness (Y). The research population consists of manufacturing firms from a range of industries that are listed on the Indonesian Stock Exchange. 52 data samples from 13 consumer product manufacturing companies registered on the IDX between 2019 to 2022 were used in this study. 51 data samples were used for analysis because there was just one data outlier. This research utilized both quantitative and secondary data. Regression modeling methods, particularly multiple regression analysis and SPSS version 29 software, were used for testing. It has been proven that tax aggressiveness has a negative impact on profitability. The tax aggressiveness of a company is not much influenced by its size. In contrast, tax aggression is positively correlated with procurement intensity. Meanwhile, tax aggressiveness is influenced by company size, profitability and inventory intensity.

Keywords: Profitability, Company Size, Inventory Intensity, and Tax Aggressiveness