The Effect of Earnings Management and Capital Intensity on Tax Aggressiveness in Chemical Manufacturing Companies Listed on the Indonesia Stock Exchange
Abstract
This research aims to determine the effect of earning management and capital intensity on aggressiveness in manufacturing sub-sector chemical listed on the Indonesian Stock Exchange. The population in this study is manufacturing sub-sector chemical listed on the Indonesia Stock Exchange in the 2018 - 2022 period of 19 companies. Samples were taken as many as 10 companies using purposive sampling technique. T test results of the study partially show that the earning management has a significant effect on aggressiveness. T test results of the study partially show that the capital intensity have not significant effect on aggressiveness. Simultaneous research results show that earning management and capital intensity have a significant effect on aggressiveness. The coefficient of determination (R²) shows that the aggressiveness variable can be explained by the variables of earning management and capital intensity while the rest is explained by other factors such as profitability, leverage, company growth, effective tax rate, firm value, tax avoidance.
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