Pengaruh Gender Diversity, Inventory Intensity, dan Sales Growth Terhadap Agresivitas Pajak
DOI:
https://doi.org/10.69714/vewz3e48Keywords:
Gender Diversity, Inventory Intensity, Sales Growth, Tax Aggressiveness, Effective Tax Rate (ETR)Abstract
This study aims to analyze the effect of gender diversity, inventory intensity, and sales growth on tax aggressiveness in industrials sector companies listed on the indonesia stock exchange during the 2020–2024 period. this study uses a quantitative approach with secondary data in the form of companies’ financial statements and annual reports. the sample was determined using a purposive sampling technique, resulting in 15 companies over five years of observation, with a total of 75 panel data observations. the analysis was conducted using panel data regression with the random effect model processed using Eviews 13. the results show that gender diversity, inventory intensity, and sales growth simultaneously affect tax aggressiveness. partially, inventory intensity has a significant effect on tax aggressiveness, while gender diversity and sales growth do not have a significant effect on tax aggressiveness.
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