THE EFFECT OF CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY AND PROFITABILITY ON TAX AGGRESSIVENESS (EMPIRICAL STUDY ON FOOD AND BEVERAGE SUB SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2023)

THE EFFECT OF CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY AND PROFITABILITY ON TAX AGGRESSIVENESS (EMPIRICAL STUDY ON FOOD AND BEVERAGE SUB SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2023)

This research explores the influence of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Tax aggressiveness is measured usi...

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Bibliographic Details
Main Authors: Dio Janitra Rizanta, Emylia Yuniartie, Meita Rahmawati
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-08-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Tax Aggressiveness
Capital Intensity
Sales Growth
Inventory Intensity and Profitability
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/6762
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https://e-journal.uac.ac.id/index.php/iijse/article/view/6762

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