The Influence of Debt Policy, Capital Intensity, and Independent Commissioners on Tax Aggressiveness
DOI:
https://doi.org/10.59890/ijels.v2i11.2684Keywords:
Debt Policy, Capital Intensity, Independent Commissioner, Tax AggressivenessAbstract
The main objective of the research is to address a knowledge vacuum in the current literature by showing how debt policy, capital intensity, and the existence of independent commissioners influence tax aggressiveness. This study employs a quantitative technique with an associative approach, and it makes use of secondary data. The research subjects in this study are consumer-facing, non-cyclical food and beverage companies that have their stock listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was created by using purposive sampling to exclude fourteen companies. Outliers occurred in 23 samples due to the presence of extreme values during the test. The tool used for data processing is eviews version 10. A partial examination reveals that Capital Intensity influences Tax Aggressiveness, although Debt Policy and Independent Commissioners do not. Identifies the interplay between Tax Aggressiveness and Debt Policy, Capital Intensity, and Independent Commissioners.
References
Anindyka, D., Pratomo, D., & Kurnia. (2018). THE INFLUENCE OF LEVERAGE (DAR), CAPITAL INTENSITY AND INVENTORY INTENSITY ON TAX AVOIDANCE (Study of Food and Beverage Companies on the Indonesian Stock Exchange (BEI) 2011-2015. Journal of Accounting Economics, 5(1), 713–719.
Avrinia Wulansari, T., Titisari, K. H., & Nurlaela, S. (2020). The Influence of Leverage, Inventory Intensity, Fixed Assets, Company Size, Independent Commissioners on Tax Aggressiveness. Jae (Journal of Accounting and Economics), 5(1), 69–76. https://doi.org/10.29407/jae.v5i1.14141
Awaliyah, M., Nugraha, G. A., & Danuta, K. S. (2021). The Influence of Capital Intensity, Leverage, Liquidity and Profitability on Tax Aggressiveness. Batanghari University Jambi Scientific Journal, 21(3), 1222. https://doi.org/10.33087/jiubj.v21i3.1664
Azzahra, K. (2023). The Influence of Sales Growth, Debt Policy and Liquidity on Tax Aggressiveness. Rafflesia Scientific Journal of Accounting, 9(1), 1–9. https://doi.org/10.53494/jira.v9i1.191
Cahyadi, H., Surya, C., Wijaya, H., & Salim, S. (2020). The Influence of Liquidity, Leverage, Capital Intensity, and Company Size on Tax Aggressiveness. STATERA: Journal of Accounting and Finance, 2(1), 9–16. https://doi.org/10.33510/statera.2020.2.1.9-16
Hidayat, A., & Muliasari, R. (2020). The Influence of Liquidity, Leverage and Independent Commissioners on Company Tax Aggressiveness. SULTANIST: Journal of Management and Finance, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Margaretha, A., Susanti, M., & Siagian, V. (2021). The Influence of Deferred Tax, Capital Intensity and Return On Assets on Tax Aggressiveness. Journal of Accounting, 13, 160–172. https://doi.org/10.28932/jam.v13i1.3537
Maulidah, H. A., & Prastiwi, D. (2019). The Influence of CSR, Capital Intensity, and Business Competition on Corporate Tax Aggressiveness. AKUNESA: Unesa Accounting Journal, 8(1).
https://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi/
Maya Syahfira Afris, & Citra Windy Lubis. (2023). The Influence of Debt Policy, Company Size and Profitability on Tax Aggressiveness in Metals and Similar Sub-Sector Companies Listed on the IDX in the 2016-2020 Period. Journal of Management and Business Economics, 1(1), 145–158. https://doi.org/10.54066/jmbe-itb.v1i1.65
Nugraha, M. (2015). Diponegoro Journal of Accounting. Diponegoro Journal of Accounting, Vol. 4 No. (INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE, PROFITABILITY, LEVERAGE AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Pangesti, L., W, E. M., & Wijayanti, A. (2021). The Influence of Debt Policy, Liquidity, Inventory Intensity on Tax Aggressiveness. E-Mabis: Journal of Management and Business Economics, 21(2), 137–143. https://doi.org/10.29103/e-mabis.v21i2.488
Pratiwi Diah, N. P., & Mertha, M. (2017). The Influence of Debt Policy and Profitability on Company Value with Dividend Policy as a Moderating Variable. Udayana University Accounting E-Journal, 20(2), 1446–1475.
Putra, Y., Marlina, E., & Puji Puspita Sari, D. (2022). The Influence of Capital Intensity and Debt Policy on Tax Aggressiveness. Journal of Accounting, Finance and Accounting Information Technology, 3(1), 554–562. https://doi.org/10.36085/jakta.v3i1.3616
ROMADHINA, A. P. (2020). THE INFLUENCE OF INDEPENDENT COMMISSIONERS, CAPITAL INTENSITY, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVITY (Empirical Study of Service Companies Listed on the IDX in 2014-2018). Journal of Applied Managerial Accounting, 4(2), 286–298. https://doi.org/10.30871/jama.v4i2.2489
Safitri, D. A., & Barli, H. (2024). The Influence of Debt Policy, Capital Intensity and Company Size on Tax Aggressiveness. Pamulang University Accounting Scientific Journal, 11(1), 73–84. https://doi.org/10.32493/jiaup.v11i1.37659
Saputri, S. M., Hariyanti, W., & Harjito, Y. (2020). Analysis of Factors Influencing Debt Policy. Indonesian Accounting and Finance Periodical, 5(2), 83. https://doi.org/10.20473/baki.v5i2.18332
Yuliani, N. A., Prastiwi, D., Accounting, J., & Economics, F. (2021). The Influence of the Independent Board of Commissioners, Audit Committee, and Institutional Ownership on Tax Aggressiveness. Journal of Accounting and Finance Research, 9(1), 141–148. https://doi.org/10.17509/jrak.v9i1.27573.Copyright
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ita Darsita, Salsabilah Azizah
This work is licensed under a Creative Commons Attribution 4.0 International License.
