Pengaruh Advertising Intensity, Inventory Intensity, dan Sales Growth Terhadap Agresivitas Pajak

The Effect of Advertising Intensity, Inventory Intensity, and Sales Growth on Tax Aggressiveness

Penelitian ini bertujuan menguji pengaruh Advertising Intensity, Inventory Intensity, dan Sales Growth terhadap Agresivitas Pajak. Populasi penelitian ini seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama peiode 2014 sampai 2018. Pemilihan sampel menggunakan teknik purposive samplingdan diperoleh 96 sampel. Regresi linear berganda dengan program IBM SPSS 26 digunakan untuk menganalisis data penelitian ini. Hasil penelitian menunjukkan bahwa Advertising Intensity dan Sales Growth berpengaruh negatif terhadap agresivitas pajak, sedangkan Inventory Intensity tidak berpengaruh terhadap agresivitas pajak.

This study aims to examine the effect of Advertising Intensity, Inventory Intensity, and Sales Growth on Tax Aggressiveness. This research’s population is all companies which listed on the Indonesia Stock Exchange during period 2014 until 2018. The sample were selected using purposive sampling technique and obtained 96 sample. Multiple linear regression with IBM SPSS 26 program was used to analyze the data of this study. The result showed that Advertising intensity and Sales Growth has a negative effect on tax aggressiveness, while Inventory Intensity had no effect on tax aggressiveness.