August 11, 2025Fonduri de investiţii

Pengaruh Profitabilitas, Capital Intensity, Dan Leverage Terhadap Agresivitas Pajak: Bukti Dari Indonesia

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Profitability has a negative effect on tax aggressiveness, with a significant value of 0.010 indicating importance.
Capital intensity shows no significant effect on tax aggressiveness, with a significant value of 0.590 suggesting indifference.
Leverage also does not impact tax aggressiveness, with its significant value at 0.35 reflecting weak relevance.
The study uses a quantitative descriptive method on 148 consumer goods companies listed on the Indonesia Stock Exchange.

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Implication

Observational analysis shows that profitability negatively affects tax aggressiveness in consumer goods firms, suggesting financial performance shapes tax strategies.

Cite This Study

Anjani et al. (2025) studied this question.

synapsesocial.com/papers/68a360ce0a429f79733289cb https://doi.org/10.34127/jrlab.v14i2.1659

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Implication

Observational analysis shows that profitability negatively affects tax aggressiveness in consumer goods firms, suggesting financial performance shapes tax strategies.

Pengaruh Profitabilitas, Capital Intensity, Dan Leverage Terhadap Agresivitas Pajak: Bukti Dari Indonesia

Key Points

Discussion

Implication

Cite This Study

Pengaruh Profitabilitas, Capital Intensity, Dan Leverage Terhadap Agresivitas Pajak: Bukti Dari Indonesia

Key Points

Discussion

Implication

Cite This Study

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