The Effect of Profitability, Leverage, Capital Intensity, and Inventory Intensity on Tax Aggressiveness (Empirical Study: Property and Real Estate Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 Period)

Abstract

This ask around focuses to analyze and get test demonstrate with regard to the affect of Benefit, Use, Capital Concentrated, and Stock Escalated on assess forcefulness. The masses utilized in this investigate is reviewed money related reports for property and genuine domain companies recorded on the Indonesia Stock Exchange (BEI) in 2019-2022. The inquire about methodology depended on in this inquire about can be a quantitative methodology. The test choice in this inquire about was carried out utilizing purposive testing with a add up to test of 14 companies and a investigate period of 4 consecutive a long time of perception so that the complete test was 56 information. Information handling in this inquire about utilized SPSS adjustment 25 with graphic factual tests, classical suspicion tests, numerous relapse examination tests and speculation tests. The comes about of this inquire about are that productivity, use, and stock escalated have an impact on assess forcefulness, whereas capital escalated has no impact on charge forcefulness. In the mean time, productivity, use, capital escalated and stock escalated at the same time impact charge forcefulness.