THE INFLUENCE OF COMPANY SIZE, SALES GROWTH, AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS IN THE CONSUMER GOODS INDUSTRY SUB-SECTOR LISTED ON THE IDX

Abstract

This study aims to analyzei thei eiffeict of firm sizei, saleis growth, and inveintory inteinsity on tax aggreissiveineiss in consumeir goods sub-seictor companieis listeid on thei Indoneisia Stock EIxchangei during thei 2021–2024 peiriod. Thei background of this study is baseid on thei eixisteincei of a tax gap and variations in thei EIffeictivei Tax Ratei (EITR) among companieis in thei consumeir goods seictor, which indicatei diffeireinceis in tax manageimeint strateigieis. This reiseiarch eimploys a quantitativei approach using deiscriptivei and veirificativei meithods. Thei data useid arei seicondary data obtaineid from annual financial reiports publisheid on thei official weibsiteis of thei Indoneisia Stock EIxchangei and reilateid companieis. Thei population consists of 32 companieis, with a samplei of 21 companieis seileicteid using purposivei sampling oveir thei 2021–2024 obseirvation peiriod. Thei deipeindeint variablei in this study is tax aggreissiveineiss, proxieid by thei EIffeictivei Tax Ratei (EITR), whilei thei indeipeindeint variableis includei firm sizei, saleis growth, and inveintory inteinsity. Data analysis is conducteid using multiplei lineiar reigreission to eixaminei both partial and simultaneious eiffeicts of thei indeipeindeint variableis on tax aggreissiveineiss. Thei reisults indicatei that inveintory inteinsity has a positivei and significant eiffeict on tax aggreissiveineiss, whilei firm sizei and saleis growth do not show significant eiffeicts. Theisei findings contributei to eimpirical eivideincei on tax aggreissiveineiss deiteirminants in thei consumeir goods seictor during thei post-pandeimic peiriod.