Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30

Abstract

This study aimed to determine the effect of liquidity, leverage, and capital intensity on tax aggressiveness. The population in this study are all companies listed in the IDX during the research period: 2017-2020 and not in the banking sector. The sampling technique used is purposive sampling. The sample obtained is as many as 13 companies, with the number of observations being 52. The findings are that there is no significant effect between liquidity, leverage, and capital intensity on tax aggressiveness. At a high level of liquidity, the company can pay off its short-term obligations, including in terms of taxation. The leverage of small or large companies does not affect management to do tax avoidance. Companies with high fixed assets bear an increased tax burden as well. Some companies have set assets whose economic benefits have expired but are not derecognized and for movable assets.

Determinants of Tax Aggressiveness in Food and Beverage Subsector Companies

“…Liquidity cannot influence the tax aggressiveness variable in food and beverage subsector companies during the observation period. The results of this research are in line with research (Putri, Lie, Inrawan, & Sisca, 2021) which states that the level of liquidity a company has cannot determine tax aggressiveness. If a company has a high level of liquidity, it means that the company can pay off its short-term obligations, including taxes.…”

“…This is by research conducted by (Kurniati, 2021) and (Rahayu & Wahjudi, 2021) However, liquidity, CSR, company size and capital intensity do not affect the tax aggressiveness of companies in the food and beverage subsector. The results of this research are in line with research (Putri, Lie, Inrawan, & Sisca, 2021) which states that the level of liquidity a company has cannot determine tax aggressiveness. The results of this research are also in line with research by (Zulaikha, 2019) and (Pramana & Wirakusuma, 2019) which state that a company's CSR activities do not affect the level of tax aggressiveness.…”

Pengaruh Komisaris Independen, Intensitas Modal dan Sales Growth terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2022

“…Hal ini searah dengan penelitian yang diterapkan oleh (Margaretha et al, 2021). Namun hal ini tidak searah dengan penelitian yang diterapkan oleh (Cahyadi et al, 2020;Christina & Wahyudi, 2022;Putri et al, 2021) yang menyatakan bahwa intensitas modal tidak berpengaruh terhadap agresivitas pajak.…”

Effect of Current Ratio and Debt to Asset Ratio on Return On Asset Moderated by Firm Size

“…The higher this ratio, the higher the agency's ability to cover its bills. Companies that have current assets are mostly cash and receivables that have not expired which basically will be considered to consist mostly of inventory (Putri et al, 2021), which can be measured by the formula (Putri & Sari, 2020):…”