Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
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)
Lusiana Octavia Simatupang, Vince Ratnawati Rusli
15 April 2026 · Vol. 2, Issue 4, pp. 224-230
DOI: 10.65150/EP-jefrr/V2E4/2026-03
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What is this article about?
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 executive characteristics on corporate tax aggressiveness.
Article at a glance
- Published
- 15 April 2026
- Volume / issue / pages
- Vol. 2, Issue 4, pp. 224-230
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
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 executive characteristics on corporate tax aggressiveness. The study focuses on Consumer Non-Cyclical companies in the Food and Beverages subsector listed on the Indonesia Stock Exchange during the 2022–2024 period and utilizes secondary data obtained from the companies’ published annual financial statements. Using purposive sampling techniques, 28 firms were selected based on predetermined criteria, generating 84 firm-year observations over three years. The data were analyzed employing multiple linear regression methods. The findings indicate that advertising intensity and capital intensity have a significant effect on tax aggressiveness. In contrast, executive characteristics, proxied by CEO tenure, do not demonstrate a significant influence on tax aggressiveness.
Keywords: Advertising Intensity, Capital Intensity, Executive Characteristics, Ceo Tenure, Tax Aggressiveness
Cite this article
Lusiana Octavia Simatupang, & Vince Ratnawati Rusli (2026). 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). Journal of Economic, Finance Research and Review, 2(4), 224-230. https://doi.org/10.65150/EP-jefrr/V2E4/2026-03
@article{Lusiana2026,
title = {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)},
author = {Lusiana Octavia Simatupang and Vince Ratnawati Rusli},
journal = {Journal of Economic, Finance Research and Review},
year = {2026},
volume = {2},
number = {4},
pages = {224-230},
doi = {10.65150/EP-jefrr/V2E4/2026-03},
url = {https://doi.org/10.65150/EP-jefrr/V2E4/2026-03}
}Questions about this article
Who wrote this article?
Lusiana Octavia Simatupang, Vince Ratnawati Rusli.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 4, pages 224-230, published by EP Journals Group on 15 April 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E4/2026-03 (https://doi.org/10.65150/EP-jefrr/V2E4/2026-03).
How do I cite this article?
APA: Lusiana Octavia Simatupang, & Vince Ratnawati Rusli (2026). 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). Journal of Economic, Finance Research and Review, 2(4), 224-230. https://doi.org/10.65150/EP-jefrr/V2E4/2026-03
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