The Influence of Capital Intensity, Profitability, Company Size, and Liquidity On Tax Aggressiveness
Journal Title: Journal of Economics, Finance and Management Studies - Year 2025, Vol 8, Issue 01
Abstract
Many businesses engage in legal forms of tax evasion and tax aggression, often known as tax avoidance. Thus, it is crucial to conduct this study in order to evaluate a number of variables that businesses might utilize to implement tax aggressiveness, such as capital intensity, profitability, firm size, and liquidity. Finding out how capital intensity, profitability, company size, and liquidity affect tax aggression is the goal of this study. Using a purposive sampling technique, the sample for this study consists of non-cyclical consumer companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. Panel data regression is used in this study using the Eviews version 12 tool. The study's findings indicate that while profitability and firm size have a positive and considerable impact on tax aggression, capital intensity and liquidity have no effect at all.
Authors and Affiliations
RR. Prima Dita Hapsari , Paula Theodora,
Keywords
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- EP ID EP756478
- DOI 10.47191/jefms/v8-i1-69
- Views 28
- Downloads 0
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