Pengaruh Literasi Keuangan, Inklusi Keuangan, Sikap Keuangan, Dan Financial T…

ABSTRACT This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower le…