A 2026 study by Elpianus Zai, Siti Hanah, Nur Asmilia, and Wizanasari from Universitas Pamulang reveals that a company’s asset structure plays a decisive role in shaping tax aggressiveness. The findings are significant as they shed light on how firms manage tax obligations amid the rapid growth of Indonesia’s food and beverage industry.
The study examines corporate tax behavior using data from 18 publicly listed companies on the Indonesia Stock Exchange over the 2020–2024 period, covering 90 observations. The analysis applies panel data regression to identify key determinants influencing tax aggressiveness.
The issue is particularly relevant given the persistent gap between potential and actual tax revenues in developing economies. In Indonesia, the fast-growing food and beverage sector contributes significantly to GDP, but its high profitability also creates strong incentives for companies to minimize tax liabilities.
Key Findings
The research highlights several important conclusions:
- Capital Intensity (fixed asset proportion) has a significant effect on tax aggressiveness
- Corporate Social Responsibility (CSR) shows no significant influence
- Firm Size also has no significant effect
- Together, these variables explain 59.07% of tax aggressiveness variation
Companies with higher fixed asset proportions tend to exhibit lower tax aggressiveness. Depreciation expenses from these assets automatically reduce taxable income, limiting the need for additional tax-minimizing strategies.
Meanwhile, CSR does not appear to influence tax behavior. The study suggests that CSR is often used as a reputational tool rather than a reflection of genuine ethical commitment. Firm size presents a balancing effect: larger firms have more resources for tax planning but also face stricter regulatory scrutiny.
Implications and Impact
The findings carry important implications:
- Tax authorities should strengthen oversight of asset-intensive firms, particularly regarding depreciation practices
- Companies are encouraged to adopt transparent and ethical tax governance
- CSR initiatives should reflect real contributions, including responsible tax compliance
According to Elpianus Zai of Universitas Pamulang, corporate tax behavior is shaped by the interaction of multiple internal factors rather than a single determinant.
Author Profile
- Elpianus – Universitas Pamulang
- Siti Hanah– Universitas Pamulang
- Nur Asmilia – Universitas Pamulang
- Wizanasari – Universitas Pamulang
Source
Zai, E., Hanah, S., Asmilia, N., & Wizanasari. (2026). The Influence of Corporate Social Responsibility, Capital Intensity, and Company Size on Tax Aggressiveness. International Journal of Education and Life Sciences (IJELS), Vol. 4 No. 3, pp. 303–314.
DOI: https://doi.org/10.59890/ijels.v4i3.298
URL: https://ntlmultitechpublisher.my.id/index.php/ijels/
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