The Effect Of Performance, Capital Structure, Owner Structure, Inventory Intensity And Firm Size As The Control Variable For Tax Aggressiveness In Manufacturing Company For Period 2013 – 2018 Listed At Indonesia Stock Exchange

Novita Novita


This study discusses the effect of variable profitability, leverage, ownership structure, inventory intensity of taxes and firm size as a control variable partially. The sample used in this study is 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) using a purposive sampling technique with data panels for the period 2013-2018. The data used in this study is secondary data containing annual financial reports. The method of data analysis using multiple linear regression (OLS Multiple Regression Analysis), obtained results: all negative variables are significant to tax aggressiveness unless the leverage variable does not have a significant effect. While variable control (firm size) has no influence on tax aggressiveness and cannot be used as a variable control.


Keywords: Profitability, Inventory Intensity, Ownership Structure, Leverage, ETR



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