Pengaruh Capital Intensity, Inventory Intensity, dan Kebijakan Utang terhadap Agresivitas Pajak
DOI:
https://doi.org/10.62710/e43r0q98Keywords:
Capital Intensity, Inventory Intensity, Kebijakan Utang , Agresivitas PajakAbstract
This study aims to examine and provide empirical evidence regarding the influence of capital intensity, inventory intensity, and debt policy on tax aggressiveness. This study employs a quantitative approach, utilizing secondary data sourced from annual reports and company financial statements. The study population comprised consumer cyclical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Purposive sampling was used to select 19 companies over a five-year observation period. Panel data regression analysis was used in this study, using the E-views 12 application. The results indicate that capital intensity, inventory intensity, and debt policy simultaneously influence tax aggressiveness. Partially, capital intensity has no effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and debt policy does.
Downloads
References
Afris, M. S., & Lubis, C. W. (2023). Pengaruh Kebijakan Hutang , Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Sub Sektor Logam. 1(1), 145–158.
Andrenossa, G. (2025). Pengaruh Capital Intensity, Inventory Intensity, Dan Likuiditas Terhadap Agresivitas Pajak (Studi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022). 6(4), 6034–6046.
Anjelina, S., & Pratiwi, A. P. (2025). Pengaruh Inventory Intensity , Kebijakan Hutang , dan Ukuran Perusahaan Terhadap Agresivitas Pajak. 2(5). https://doi.org/https://doi.org/10.61722/jemba.v2i5.1360
Ariani, A., & Asmedi, S. (2025). Pengaruh Sales Growth , Capital Intensity dan Kebijakan Utang Terhadap Agresivitas Pajak. Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi, 2(5), 83–91. https://doi.org/https://doi.org/10.61722/jemba.v2i5.1291
Efrinal, & Chandra, A. H. (2020). Pengaruh Capital Intensity dan Inventory Intensity Terhadap Agresivitas Pajak. Jurnal Akuntansi Dan Keuangan, 2(2), 135–148.
Iriyanti, & Adi Sofyana Latif. (2025). Pengaruh Sales Growth, Intensitas Persediaan dan Kebijakan Hutang Terhadap Agresivitas Pajak Perusahaan: Studi Empiris Pada Perusahaan Properties Dan Real Estate Yang Terdaftar Di Bursa. POSTGRADUATE MANAGEMENT JOURNAL, 4(2), 59–74.
Maulana, T., Agustina, P. A., & Marlina, E. (2022). Pengaruh Capital Intensity, Inventory Intensity dan Leverage Terhadap Agresivitas Pajak. Jurnal Akuntansi, 17(1). https://doi.org/10.37481/sjr.v5i3.541
Nadhifah, I. F. (2023). Pengaruh Capital Intensity, Profitabilitas, Dan Inventory Intensity Terhadap Agresivitas Pajak. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 2(2), 178–191. https://doi.org/10.24034/jiaku.v2i2.5951
Nisak, I., & Nadi, L. (2024). Pengaruh Kinerja Keuangan , Intensitas Aset Tetap , Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Ilmiah Akuntansi, 5(1).
Pinareswati, S. D. (2020). Pengaruh Pengungkapan Csr, Capital Intensity, Leverage, Profitabilitas, dan Inventory Intensity Terhadap Agresivitas Pajak. Jurnal Ilmu Dan Riset Akuntansi, 9(9), 1–23.
Sandra, F., & Wenten, I. K. (2024). Pengaruh Inventory Intensity dan Sales Growth Terhadap Tax Aggressiveness Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Perpajakan, Manajemen, Dan Akuntansi, 16(2), 256–268.
Sihombing, S., Pahala, I., & Armeliza, D. (2021). Pengaruh Good Corporate Governance, Capital Intensity, Proftabilitas Terhadap Agresivitas Pajak. Jurnal Akuntansi, Perpajakan Dan Auditing, 2(2), 416–434. https://doi.org/10.21009/japa.0202.13
Yahya, A., Agustin, E. G., & Nurastuti, P. (2022). Firm Size, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak. Jurnal Eksplorasi Akuntansi, 4(3), 574–588. https://doi.org/10.24036/jea.v4i3.615
Yap, F. J. (2024). Pengaruh Inventory Intensity, Capital Intensity, Sales Growth Dan Beban Iklan Terhadap Agresivitas Pajak. 3(5), 2980–2996.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Suci Mawardah, Luh Nadi (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
