Financial Distress, Capital Intensity, Inventory Intensity, and Its Influence on Tax Aggressiveness in Indonesia
Keywords:
Capital Intensity, Financial Distress, Inventory Intensity, Tax Agressiveness.Abstract
This study aims to determine the effect on tax aggressiveness on the variables Financial Distress, Capital Intensity and Inventory Intensity. The sample of this study is basic industries and chemical companies listed on the main board of the IDX stock list from 2019 to 2021. The analysis methods used are descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS 29, This study uses purposive sampling techniques in determining the sample. Tax aggressiveness is measured by effective tax rate, while financial distress is measured by Altman Z-Score, Capital intensity is measured by dividing total fixed assets by total assets, and inventory intensity is measured by dividing total inventory by total assets. The results found from 81 samples in this study were the finding of the influence between financial distress variables on tax aggressiveness, so the first hypothesis was accepted.
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