Pengaruh Profitabilitas, Inventory Intensity, Capital Intensity, dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

Abstract

This study was conducted to determine the effect of profitability, inventory intensity, capital intensity, and leverage on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange in the 2021-2023 period. This type of research is causality quantitative research. Hypothesis testing is done by multiple linear analysis with SPSS 25 software tools. The type of data used in this research is secondary data. The sample in this study amounted to 46 companies, with a total of 111 observed data. The results of this study state that profitability has a negative and insignificant effect on tax aggressiveness. Inventory intensity has a positive and insignificant effect on tax aggressiveness. Capital intensity has a negative and significant effect on tax aggressiveness. Leverage has a positive and significant effect on tax aggressiveness.