Pengaruh Leverage, Intensitas Aset Tetap, dan Insentif Pajak terhadap Agresivitas Pajak

(Studi Kasus pada Perusahaan Basic Materials di Bursa Efek Indonesia)

Abstract

Various findings of previous studies have motivated research on tax aggressiveness. This study intends to examine how tax aggressiveness is influenced by leverage, fixed asset intensity, and tax incentives. All basic materials companies listed on the Indonesia Stock Exchange, totalling 80 companies, are the research population. Observations were made between 2019 and 2022. The research sample was selected through purposive sampling, and a total of 26 businesses with 104 data were included. Multiple linear regression models were used to test the research. The findings show that tax aggressiveness is positively and significantly affected by fixed asset intensity and leverage. The financial statements of companies that have sizable fixed assets and debt that can be used to reduce taxes can show this. However, tax aggressiveness is not affected by tax incentives. The reason is because the majority of businesses do not meet the criteria for tax incentives. This finding has answered the inconsistency of previous research, which states that more leverage and fixed asset intensity will not affect how corporate tax outcomes are decided.