Pengaruh Kebijakan Hutang, Kepemilikan Manajerial, dan Inventory Intensity terhadap Agresivitas Pajak
DOI:
https://doi.org/10.37481/jmeb.v6i3.2296Keywords:
Debt Policy, Managerial Ownership, Inventory Intensity, Tax Aggressiveness, Consumer Non-CyclicalsAbstract
This study aims to examine the effect of debt policy, managerial ownership, and inventory intensity on tax aggressiveness in consumer non cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. This research uses a quantitative descriptive approach. The sample was selected using purposive sampling and consisted of 12 companies with 60 observations. Data were analyzed using panel data regression, model selection tests, classical assumption tests, coefficient of determination, simultaneous significance testing, and partial significance testing with EViews 12. The results show that debt policy, managerial ownership, and inventory intensity simultaneously affect tax aggressiveness. Partially, debt policy has a significant effect on tax aggressiveness, while managerial ownership and inventory intensity do not have a significant effect. The adjusted R-squared of 44.6% indicates that the three independent variables explain 44.6% of the variation in tax aggressiveness, while 55.4% is explained by other factors outside the research model. The findings indicate that debt structure is an important consideration in corporate tax management, particularly because interest expenses can provide a tax shield.
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