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首页> 外文期刊>Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen >Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?
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Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?

机译：资本强度，库存强度，坚定，牢固，稳定的风险和政治联系是否会影响税收性侵略性？

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Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.
机译：税收侵略性是税收世界的关键问题之一。许多公司确保税收计划尽量减少其税收性。本研究旨在审查资本强度，库存强度，坚定，坚定的风险和政治联系如何与印度尼西亚的制造业上市公司的税收侵略性，东南亚新兴经济。本研究将税收侵袭性因素与不同的观点结合到一个模型中。本研究在2015 - 2017年期间使用了与印度尼西亚证券交易所上市的制造公司的有目的采样，并经历了连续利润作为主要标准。面板数据回归用作数据分析技术。结果表明，资本强度，政治联系和税收性之间存在显着影响。库存强度，牢固规模，牢固风险和税收侵略之间的关系未能在本研究中证明。这一结果涉及若干税收侵略性措施。

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