Pengaruh Intensitas Persediaan, Kepemilikan Asing dan Thin Capitalization terhadap Agresivitas Pajak
DOI:
https://doi.org/10.37481/jmh.v6i3.2302Keywords:
Tax Aggressiveness, Inventory Intensity, Foreign Ownership, Thin Capitalization, Consumer Non-CyclicalsAbstract
Tax aggressiveness is an important issue in the structure of state revenue because it reflects companies’ efforts to reduce their tax liabilities by exploiting regulatory loopholes, which may lead to a reduction in state revenue. Previous studies have reported inconsistent findings regarding the effects of inventory intensity, foreign ownership, and thin capitalization on tax aggressiveness. Therefore, this study aims to re-examine the effects of these three variables within a more recent sectoral and research period. Specifically, this study examines the effects of inventory intensity, foreign ownership, and thin capitalization on tax aggressiveness among consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, both simultaneously and partially. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling based on predetermined criteria, resulting in 9 companies with 45 observations over a five-year period. The data were analyzed using panel data regression with the assistance of EViews 14, as this method accommodates both time-series and cross-sectional data. The results show that, simultaneously, inventory intensity, foreign ownership, and thin capitalization have a significant effect on tax aggressiveness. Partially, inventory intensity has a positive and significant effect on tax aggressiveness, foreign ownership has a negative and significant effect, while thin capitalization has no significant effect on tax aggressiveness. Future research is recommended to expand the variables, sample size, and observation period to obtain more representative results.
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