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The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness

Accounting Analysis Journal · Vol. 10 No. 3 (2022) · pp. 191–197

DOI
10.15294/aaj.v10i3.51446
ISSN
2502-6216, 2252-6765
Published
2022-02-17
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company. Keywords: CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness

Collaboration network of the authors

31 authors · 84 co-authorship links

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Co-authorOrganisationJoint articles
Retnoningrum HidayahAffiliation unknown3
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Dhini SuryandariAffiliation unknown2
Anwar ZahidAffiliation unknown2
Kiswanto KiswantoAffiliation unknown1
Riza Alhusna NurshehaAffiliation unknown1
Qonitatun KhafidhohAffiliation unknown1
Rizka Nur RokhmatunAffiliation unknown1
Tiara Riza Falistiani PutriAffiliation unknown1
Rozi NurchaqiqiAffiliation unknown1
Ivan Zidny ArrizqyAffiliation unknown1
Nining - ApriliyanaAffiliation unknown1
Rohmah HikmatinAffiliation unknown1
Diah Kumala DeviAffiliation unknown1
Indriyani PratamaAffiliation unknown1
M AkmalAffiliation unknown1
Linda AgustinaAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Ima Nur KayatiAffiliation unknown1
Monita Bayu IslamiatunAffiliation unknown1
Maylia Pramono SariAffiliation unknown1
Ida MaftukhahAffiliation unknown1
Fitrarena Widhi RizkyanaAffiliation unknown1
Ardhana Reswari Hasna PratistaAffiliation unknown1
Tihana Tyan Zahrotuddinia TauhidaAffiliation unknown1
SuntariAffiliation unknown1
Sara R BasherAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness</dc:title>
	<dc:creator>Rahayu, Silvia</dc:creator>
	<dc:creator>Suryarini, Trisni</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company.
Keywords:&amp;nbsp;CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-02-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/51446</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i3.51446</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 3 (2021): November; 191-197</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/51446/21194</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>