Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness

Sumiati, Ati; Ainniyya, Salma Mustika

doi:10.32535/jicp.v4i3.1314

Cited by 5 publications

(6 citation statements)

References 15 publications

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“…The company is more able and obedient to pay its tax burden so it does not show that the company is tax aggressive. This research is in line with the findings of Apriyanti & Arifin (2021); Oktaviani et al, (2021); Sumiati & Ainniyya (2021) found that capital intensity was not proven to have a relationship with tax aggressiveness. Companies manage their fixed assets not to avoid taxes but to use them to support their operational activities, especially the manufacturing sector which has more complex operational activities.…”

Section: Discussion Of Research Resultssupporting

confidence: 91%

“…Thus large or small companies will comply and pay the tax burden according to and in line with the applicable tax provisions. These findings are in line with Dewi & Cynthia (2018); Sugeng et al, (2020); Sumiati & Ainniyya (2021) found that the size of the company is not proven to have an influence on tax aggressiveness. Both large and small scale companies are unable to influence the company's decision to take aggressive tax actions.…”

Section: Discussion Of Research Resultssupporting

confidence: 84%

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Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020)

Saputri,

Handayani

2023

REAKSI

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This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic. The independent variables of this study are the company characteristics (profitability, capital intensity, inventory intensity, and company size) and corporate governance (independence the board of commissioners and audit committee size). The dependent variable of the study is tax aggressiveness measured using the Effective Tax Rate (ETR). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange period 2019-2020. The sampling method used was purposive sampling and obtained a total sample of 176 firm-years of observation with certain criteria. This study uses multiple regression analysis and chow test with SPSS 25 software. Based on results of the t-test, there was a positive effect profitability on tax aggressiveness before and during the pandemic, there was a positive effect company size on tax aggressiveness before the pandemic, there was a negative effect audit committee size on tax aggressiveness before and during the pandemic. However, it is not proven company size had an effect on tax aggressiveness during the pandemic. Meanwhile, capital intensity, inventory intensity, and independence the board of commissioners have not been shown an impact on tax aggressiveness before and during the pandemic. Then, the findings chow test found there was no difference effect of the six independent variables on tax aggressiveness before and during the pandemic.Keywords: company characteristics, corporate governance, tax aggressiveness

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Section: Discussion Of Research Resultssupporting

confidence: 91%

Section: Discussion Of Research Resultssupporting

confidence: 84%

Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020)

Saputri,

Handayani

2023

REAKSI

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“…An entity with a considerable profitability measure optimally indicates that the entity can generate greater profits. This increase in profits also increases the tax burden (Sumiati & Ainniyya, 2021). Finally, this leads entities to optimize their tax planning so that the tax burden does not increase by reducing the political costs the entity is willing to pay.…”

Section: Figure 1 Research Conceptual Frameworkmentioning

confidence: 99%

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

Paraswati,

Purwaningsih

2024

RISET

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The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.

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“…Profitability, according to Harahap (as cited in Sumiati & Ainniyya, 2021), is a ratio that depicts a business' capacity to make a profit while utilizing all of its assets and skills. An indicator of a company's likelihood of turning a profit is a ratio referred to as profitability (Kasmir, 2014).…”

Section: Profitabilitymentioning

confidence: 99%

Timeliness for Submitting Financial Statements to Mining Companies in Indonesia

Ernanda

2022

JICP

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With profitability serving as a moderating variable, the objective of this study is to objectively evaluate the impact of firm size on the timely submission of financial statements. This study makes use of secondary data and a quantitative methodology. A purposeful sample was chosen from a population of companies in the mining industry that will be listed on the IDX between 2019 and 2021. The moderated regression analysis method of the SPSS application was used to evaluate the hypothesis. The study's findings show that while profitability can increase or decrease a company's size's effect on how quickly financial statements are released, a financial statement's size by itself has no bearing on when it must be submitted. Future research on firm age can be guided by the study's findings. Next research may concentrate on the company's changeable age depending on the study's findings. Businesses having a longer lifespan gain expertise in data collection, processing, and output because age influences how investors deploy their capital. At that point, the company's age will start to affect how quickly financial statements are submitted.

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Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness

Cited by 5 publications

References 15 publications

Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020)

Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020)

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

Timeliness for Submitting Financial Statements to Mining Companies in Indonesia

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