PENGARUH INTENSITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

AGRESIVITAS PAJAK

Abstract

This study aims to analyze the effect of inventory intensity, managerial ownership, and firm size on tax aggressiveness in basic materials sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research method used a quantitative approach with secondary data obtained from company financial statements. Using a purposive sampling technique, 26 companies were selected, yielding a total of 130 observation data analyzed through panel data regression using EViews 13 software. The results show that simultaneously, inventory intensity, managerial ownership, and firm size significantly affect tax aggressiveness, explaining  of its variation. Partially, inventory intensity has no significant effect on tax aggressiveness. Conversely, managerial ownership has a positive and significant effect, whereas firm size has a negative and significant effect on tax aggressiveness. These findings indicate that internal company factors play a crucial role in determining tax policy through managerial ownership structure and firm scale, while inventory management is not a primary determining factor in tax aggressiveness practices.

Keywords: Inventory Intensity, Managerial Ownership, Firm Size, Tax Aggressiveness.