The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022

  • Aini Salsabila Firman Hazairin
  • Pedi Riswandi
  • Winny Lian Seventeen
  • Foluke Nike Bolu-Steve University of Ilorin
DOI: https://doi.org/10.62159/sembj.v5i3.1296
Keywords: Supply Intensity, Capital Intensity, Company Size

Abstract

This final project research about the impact of the supply intensity, capital intensity and size of the company on the tax aggressiveness of the chemical company registered with the Indonesian stock exchange in 2018-2022. In this research, researchers use an independent variable that are: Supply intensity, capital intensity and company size. Whereas the dependent variables is: tax aggressiveness. The method of data analysis used in this research is the T test using the SPSS program. Where the results of this research show the intensity of supply and the intensity of capital have a significant impact on tax aggressiveness. While size  of the company doesn't have impact of tax aggressiveness.

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Published
2024-10-15
How to Cite
Firman, A. S., Riswandi, P., Seventeen , W. L., & Foluke Nike Bolu-Steve. (2024). The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022. Sharia Economic and Management Business Journal (SEMBJ), 5(3), 61-68. https://doi.org/10.62159/sembj.v5i3.1296
Issue
Vol. 5 No. 3 (2024): October
Section
Articles

Copyright (c) 2024 Aini Salsabila Firman, Pedi Riswandi, Winny Lian Seventeen, Nike Bolu-Steve

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