The Effect of Pharmaceutical Manufacturing Sector Company Characteristics on Tax Aggressiveness

Abstract

This research is focused on the Health sector, especially in the Pharmaceutical Manufacturing Company Sub-Sector. Especially where during the Covid-19 pandemic, Pharmaceutical Manufacturing Companies experienced a significant increase in revenue compared to various other sectors and it was rarely proven that companies in the Health sector, one of which was the Pharmaceutical Manufacturing Company Sub-Sector, took tax aggressiveness. This research is quantitative research. The research method used in this research is descriptive analysis method with multiple linear regression analysis, using SPSS software version 25. This research was conducted at health sector companies in the pharmaceutical manufacturing company sub-sector listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was determinde using purposive sampling method with 40 samples from 8 health sector companies in the pharmaceutical manufacturing company sub-sector. The findings of this study are the t test shows that leverage and capital intensity, with a significance value of 0.0001, and 0.008 respectively, have a significant effect on tax aggressiveness. While company size, liquidity and profitability have no effect on tax agressiveness. The results of the f test show that company size, leverage, capital intensity, liquidity and profitability simultaneously have a significant effect on tax aggressiveness.