The Effect of Advertising Intensity, Capital Intensity, And Executive Characteristics on Tax Aggressiveness (An Empirical Study of Non-Cyclical Consumer Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2022-2024)
Authors: Lusiana Octavia Simatupang; Vince Ratnawati, Rusli
Journal: Journal of Economic Finance Research and Review (JEFRR)
Published: 2026-04-15 · Volume 2, Issue 04, pp. 224-230
DOI: 10.65150/EP-jefrr/V2E4/2026-03
Abstract
Tax aggressiveness reflects corporate efforts to minimize tax liabilities through structured tax planning practices, which may be conducted within legal boundaries or extend beyond regulatory provisions. This research investigates the influence of advertising intensity, capital intensity, and execut