Pengaruh Capital Intensity, Inventory Intensity, dan Kepemilikan Institusional terhadap Agresivitas Pajak
DOI:
https://doi.org/10.37481/jmeb.v6i3.2345Keywords:
Capital Intensity, Inventory Intensity, Institutional Ownership, Tax AggressivenessAbstract
This study aims to analyze the effect of capital intensity, inventory intensity, and institutional ownership on tax aggressiveness in companies listed in the LQ45 index for the 2020–2024 period. The independent variables in this study include capital intensity, inventory intensity, and institutional ownership, while the dependent variable is tax aggressiveness measured using the Effective Tax Rate (ETR). The research method employed is a quantitative approach using panel data regression analysis with E-Views 12 software. The results show that simultaneously, capital intensity, inventory intensity, and institutional ownership have an effect on tax aggressiveness. Partially, capital intensity has a positive and significant effect on tax aggressiveness, while inventory intensity does not have an effect on tax aggressiveness, and institutional ownership also does not have an effect on tax aggressiveness. Based on these findings, it can be concluded that only capital intensity has a significant influence on tax aggressiveness, while inventory intensity and institutional ownership do not show any significant effect. These findings indicate that investment decisions in fixed assets play a role in corporate tax planning practices, whereas inventory factors and institutional ownership are not the main determinants of tax aggressiveness. It is expected that this study provides empirical insights into how asset structure and ownership structure can influence corporate tax aggressiveness behavior. Therefore, management can evaluate its internal tax policies to avoid potential legal and reputational risks.
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