Research Article
The Effect of Profitability, Leverage, and Inventory Intensity on Tax Aggressiveness with Majority Ownership as Moderating Variables
@INPROCEEDINGS{10.4108/eai.2-12-2021.2320326, author={Dadang Suhendar and Siti Nuke Nurfatimah and Teti Rahmawati and Syahrul Syarifudin and Rully Rully}, title={The Effect of Profitability, Leverage, and Inventory Intensity on Tax Aggressiveness with Majority Ownership as Moderating Variables}, proceedings={Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia}, publisher={EAI}, proceedings_a={UNISET}, year={2022}, month={8}, keywords={tax aggressiveness; profitability; leverage; inventory intensity; majority ownership}, doi={10.4108/eai.2-12-2021.2320326} }- Dadang Suhendar
Siti Nuke Nurfatimah
Teti Rahmawati
Syahrul Syarifudin
Rully Rully
Year: 2022
The Effect of Profitability, Leverage, and Inventory Intensity on Tax Aggressiveness with Majority Ownership as Moderating Variables
UNISET
EAI
DOI: 10.4108/eai.2-12-2021.2320326
Abstract
The purpose of this research is to know and analyze the influence of profitability, leverage, and inventory intensity on tax aggressiveness with majority ownership as a moderating variable. The research method used is an associative quantitative approach. The object of this research is the mining sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used is the annual report of 41 companies in the mining sector using the quota sampling method. The data collection technique used documentation technique and the data analysis technique used multiple linear regression and Moderated Regression Analysis (MRA). The results showed that profitability, leverage, and inventory intensity simultaneously have significant effect on tax aggressiveness. Profitability and inventory intensity have a positive effect on tax aggressiveness, leverage has a negative effect on tax aggressiveness. Majority ownership moderates the effect of profitability and leverage on tax aggressiveness, and majority ownership does not moderate the effect of inventory intensity on tax aggressiveness.
