Authors :
Andi Sulfati; Rahman Syahid P; Andi Alfiyyah Suci Sulfahmi
Volume/Issue :
Volume 9 - 2024, Issue 5 - May
Google Scholar :
https://tinyurl.com/mrdrdn7s
Scribd :
https://tinyurl.com/cxuaez8p
DOI :
https://doi.org/10.38124/ijisrt/IJISRT24MAY013
Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.
Abstract :
Taxes are the main source of income for a
country which is used for development, but in recent
years the realization of tax revenues in Indonesia has
still been far below the target. One indication is that
there are aggressive tax practices to avoid paying taxes
by several companies. Tax aggressiveness is an action
taken by taxpayers to aggressively reduce the amount of
tax they have to pay by taking advantage of loopholes in
tax law, whether legal or not. This research aims to
understand the impact of liquidity and capital intensity
on aggressiveness in paying taxes through intellectual
capital as a mediating variable. The population was
taken from company entities listed on the LQ45 Index
on the IDX. The sampling method used was a purposive
sampling method so that 45 companies were obtained
for 3 years (2020-2022). The research results found that
liquidity and intellectual capital did not have a
significant effect on tax aggressiveness. Capital intensity
has a significant effect on tax aggressiveness. Liquidity
and capital intensity have a significant effect on
intellectual capital. However, liquidity and capital
intensity do not have a significant effect on tax
aggressiveness through intellectual capital.
Keywords :
Tax Aggressive, Intellectual Capital, Liquidity, Capital Intensity
References :
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Taxes are the main source of income for a
country which is used for development, but in recent
years the realization of tax revenues in Indonesia has
still been far below the target. One indication is that
there are aggressive tax practices to avoid paying taxes
by several companies. Tax aggressiveness is an action
taken by taxpayers to aggressively reduce the amount of
tax they have to pay by taking advantage of loopholes in
tax law, whether legal or not. This research aims to
understand the impact of liquidity and capital intensity
on aggressiveness in paying taxes through intellectual
capital as a mediating variable. The population was
taken from company entities listed on the LQ45 Index
on the IDX. The sampling method used was a purposive
sampling method so that 45 companies were obtained
for 3 years (2020-2022). The research results found that
liquidity and intellectual capital did not have a
significant effect on tax aggressiveness. Capital intensity
has a significant effect on tax aggressiveness. Liquidity
and capital intensity have a significant effect on
intellectual capital. However, liquidity and capital
intensity do not have a significant effect on tax
aggressiveness through intellectual capital.
Keywords :
Tax Aggressive, Intellectual Capital, Liquidity, Capital Intensity