Agresivitas pajak pada emiten sub sektor makanan dan minuman di Indonesia

Fitri, Muhammad Ihsan Nur ORCID: https://orcid.org/0009-0001-8707-1842 and Setyaningsih, Nina Dwi ORCID: https://orcid.org/0009-0002-8656-2823 (2025) Agresivitas pajak pada emiten sub sektor makanan dan minuman di Indonesia. JAF- Journal of Accounting and Finance, 9 (2). pp. 81-95. ISSN 2581-1088

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Abstract

The purpose of this study is to examine the effect of corporate social responsibility, inventory intensity, leverage, and profitability on tax aggressiveness. This study uses a quantitative approach. The population in this study was food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The results show that, partially, corporate social responsibility and profitability variables have a significant positive effect on tax aggressiveness, while leverage has a significant negative effect on tax aggressiveness, and inventory intensity has no significant effect on tax aggressiveness. Simultaneously, all four variables influence tax aggressiveness. This indicates that companies with high social awareness and high profitability tend to engage in tax aggressiveness as a management strategy in tax planning to reduce their taxes.

Item Type:	Journal Article
Keywords:	Tax Aggressiveness; Corporate Social Responsibility; Inventory Intensity; Leverage; Profitability
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140215 Public Economics- Taxation and Revenue
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nina Dwi
Date Deposited:	23 Oct 2025 14:08

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