Pengaruh Inventory Intensity, Deffered Tax Expense, dan Advertising Intensity terhadap Agresivitas Pajak Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (2019-2023)

Abstract

This study aims to analyze and examine the effect of inventory intensity, deferred tax expense, and advertising intensity, on tax aggressiveness. The data used in this study are secondary data obtained from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023. The research method used is quantitative research. The sampling technique used purposive sampling method, so a sample of 9 companies was obtained from a total population of 13 pharmaceutical companies that had been selected through several existing criteria, there were 45 data. The theory used is agency theory and Theory of Planned Behavior theory. The data analysis method used is multiple linear regression models. The data analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that Deffered Tax Expense has a positive effect on tax aggressiveness, while Inventory Intensity and Advertising Intensity have no effect on tax aggressiveness.