Tax Aggressiveness: The Role of Capital Intensity and Inventory Intensity with Leverage as Intervening

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-08-30 DOI:10.54408/jabter.v1i6.97

Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari

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Abstract

This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for WindowsThe results showed that Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness.

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税收侵略性:资本密集度和库存密集度在杠杆干预下的作用

本研究旨在了解资本强度和库存强度对税收侵略性的影响，并了解杠杆在印度尼西亚采矿业资本强度和库存强度对税收侵略性的中介作用。本研究中的人口是2016-2020年在印度尼西亚证券交易所(IDX)上市的矿业公司。本研究使用的样本采用有目的抽样的方法。本研究成功获得的公司样本为45家。本研究使用的数据来源是二手数据，采用有目的的抽样方法。采用SPSS 20.00应用程序进行数据分析，结果表明，资本强度对税收侵略性有正向影响，库存强度对税收侵略性有正向影响，杠杆不能调节资本强度对税收侵略性的影响，杠杆不能调节库存强度对税收侵略性的影响，杠杆对税收侵略性有正向影响。

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Journal of Applied Business, Taxation and Economics Research

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