FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020)

  • Gabriel Nadya Amarissa Institute of Business and Informatics Kesatuan
  • Nofri Nautani Institute of Business and Informatics Kesatuan
  • Mansur Yal Harist Institute of Business and Informatics Kesatuan
  • Chandra Rony Lumbantobing Institute of Business and Informatics Kesatuan
Keywords: Profitability, Company Size, Capital Intensity, Tax Aggressiveness


Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020.

This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process.

The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.


Download data is not yet available.


Anindyka, D., Pratomo, D., & Kurnia. (2018). Effect of Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance (Study On Food and Beverages Companies Listed in Indonesia Stock Exchange Year 2011- 2015). E-Proceeding of Management :, 5(1), 713–719.

Annur, C. M. (2021). How Many Indonesians Consumption of Cigarettes Per Year? Databoks2.

Dewi, S. P., & Cynthia. (2018). Aggressiveness Tax In Indonesia. Jurnal Akuntansi, 22(2), 239–254.

Erlina, M. (2021). The Influence of Liquidity, Profitability, Company Size, Independent Commissioner on Tax Aggressiveness and CSR Disclosure as Moderation. Jurnal Administrasi Bisnis (JAB), 17(1), 24–39.

Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41.

Magfira, D., & Murtanto. (2021). The Effect of Corporate Governance, Company Size and Profitability on Corporate Tax Aggressiveness. Jurnal Akuntansi Trisakti, 8(1), 109–122.

Murkana, R., & Putra, Y. M. (2020). Analysis of Factors Influencing Tax Avoidance Practices in Manufacturing Companies in The Consumer Goods Industry Sector Listed on The Indonesia Stock Exchange in 2015-2017. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 13(1), 43–57.

Mustofa, M. A., Amini, M., & Djaddang, S. (2021). The Influence of Profitability on Tax Aggressiveness with Capital Intensity as Moderating Variable. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 173–178.

Mutia, F. Y., Dewi, R. R., & Siddi, P. (2021). The Dimension of Tax Aggressiveness Seen from Company Size and Capital Intensity (Case Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX). JAE: Jurnal Akuntansi Dan Ekonomi, 6(1), 122–130.

Nejad, A. E., & Hoseinzade, S. (2021). Idiosyncratic Return Volatility and The Role of Firm Fundamentals: A Cross Country Analysis. Global Finance Journal, 50, 100667.

Ningrum, A. O., Wasesa, S., Fahmi, N. A., Islam, U., & Utara, S. (2021). The Effect of Company Size, Leverage on Tax Aggressiveness in Automotive Companies Listed on The Indonesia Stock Exchange. Jurnal Riset Manajemen & Bisnis (JRMB), 6(1), 27–29.

Prasetyo, A., & Wulandari, S. (2021). Capital Intensity, Leverage, Return on Assets, and Company Size Against Tax Aggressiveness. Jurnal Akuntansi, 13(1), 134–147.

Sandra, M. Y. D., & Anwar, A. S. H. (2018). The Effect of Corporate Social Responsibility and Capital Intensity on Tax Avoincance. Jurnal Akademi Akuntansi, 1(1), 1–10.

Utomo, A. B., & Fitria, G. N. (2021). Firm Size Moderates The Effect of Capital Intensity and Profitability on Tax Aggressiveness. Esensi: Jurnal Bisnis Dan Manajemen, 10(2), 231–246.

Wildan, M. (2020). Indonesia is Estimated to Lose IDR 69 Trillion Due to Tax Avoidance. DDTC News.

How to Cite
Amarissa, G., Nautani, N., Harist, M. and Lumbantobing, C. 2023. FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020). Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis. 5, 1 (Mar. 2023), 029 - 041. DOI: