Pengaruh Inventory Intensity, Cost of Debt, dan Firm Size Terhadap Agresivitas Pajak

Authors

  • Rifa Salsabilla Universitas Pamulang, Indonesia
  • Wiwit Irawati Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/jleb.v4i2.8919

Keywords:

Inventory Intensity, Cost of Debt, Firm Size, Agresivitas Pajak.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh inventory intensity, cost of debt, dan firm size terhadap agresivitas pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia. Metode analisis yang diterapkan adalah regresi data panel dengan bantuan perangkat lunak EViews 13. Variabel independen dalam penelitian ini meliputi inventory intensity, cost of debt, dan firm size, sedangkan variabel dependennya adalah agresivitas pajak. Hasil penelitian menunjukkan bahwa secara parsial inventory intensity dan firm size berpengaruh terhadap agresivitas pajak, sedangkan cost of debt tidak berpengaruh terhadap agresivitas pajak. Secara simultan, ketiga variabel independen tersebut terbukti berpengaruh signifikan terhadap agresivitas pajak.

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References

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Published

2026-07-25

How to Cite

Rifa Salsabilla, & Wiwit Irawati. (2026). Pengaruh Inventory Intensity, Cost of Debt, dan Firm Size Terhadap Agresivitas Pajak. Journal of Law, Education and Business, 4(2), 986–990. https://doi.org/10.57235/jleb.v4i2.8919

Issue

Vol. 4 No. 2 (2026): Oktober 2026

Section

Articles

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Copyright (c) 2026 Rifa Salsabilla, Wiwit Irawati

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