EFFECT OF LEVERAGE, INVENTORY INTENSITY, FIXED ASSET INTENSITY, AND POLITICAL CONNECTIONS ON TAX AGGRESSIVENESS (EMPIRICAL STUDY OF MULTINATIONAL COMPANIES LISTING ON THE INDONESIA STOCK EXCHANGE 2017-2021)

Sinergi Jurnal Ilmiah Ilmu Manajemen Pub Date : 2023-03-09 DOI:10.25139/sng.v13i1.5926

Inggrit Dewi Sartika, Sri Lestari Yuli Prastyatini

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Abstract

This study aims to prove empirically thst leverage, inventory intensity, fixed asset intensity, and political connections have an effect on tax aggressiveness. The population of this study are multinational companies listed on the Indonesia Stock Exchange between 2017 and 2021. This survey relied on quantitative research and a variety of secondary data sources. In the population, there are 85 businesses. The sampling technique is 25 companies x 5 years = 125 financial report data from companies. In this case, the analytical method used is multiple linear regression analysis. Testing outcomes of the multiple linear regression coefficients show that Leverage does not affect tax aggressiveness. Inventory intensity influences tax aggressiveness positively. The power of fixed assets has a positive effect on tax aggressiveness. The political connections have no bearing on tax evasion. Keywords: Leverage, inventory intensity, fixed asset intensity, political connections, tax aggressiveness.

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杠杆、库存强度、固定资产强度和政治关系对税收侵略性的影响(2017-2021年印尼证券交易所上市跨国公司的实证研究)

本研究旨在实证证明杠杆、存货强度、固定资产强度和政治关系对税收侵略性的影响。本研究的人口是2017年至2021年在印度尼西亚证券交易所上市的跨国公司。这项调查依靠定量研究和各种二手数据来源。在人口中，有85家企业。抽样方法是25家公司x 5年= 125家公司的财务报告数据。在这种情况下，使用的分析方法是多元线性回归分析。多元线性回归系数的检验结果表明，杠杆对税收攻击性没有影响。存货强度正影响税收侵略性。固定资产的力量对税收侵略性有积极的影响。政治关系与逃税无关。关键词:杠杆，库存强度，固定资产强度，政治关系，税收侵略性。

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Sinergi Jurnal Ilmiah Ilmu Manajemen

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4 weeks