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Analisis pengaruh agresivitas pajak terhadap cash holding dan nilai perusahaan. Owner: Riset dan Jurnal Akutansi, 4(2), 322-329.

Pengaruh growth opportunity, leverage dan firm size terhadap cash holding perusahaan properti dan real estate. This study provides insight into the principles of financial policy in moderating corporate tax aggressiveness to influence cash holding decisions.ДЄlicia, R., Putra, J., Fortuna, W., Felin, & Purba, M. By examining the factors that affect the level of cash holding given the role of financial policy, this study reveals the way for further investigation of this topic with a set of micro and macro variables. Practitioner/Policy implication: This research is potentially relevant to academics, researchers, and management. There is hardly any research that used leverage, capital intensity, and inventory intensity as moderating variables, particularly capital intensity and inventory intensity. Therefore, this study correlates financial policies, which are the policy of leverage, capital intensity, and inventory intensity in companies conducting tax aggressiveness which determines the level of cash holding as a source of the companyвЂ™s fund. This inconsistency is an important matter for further investigation, one of which is through the use of moderating variables that aim to measure strength. Theoretical contribution/Originality: The inconsistency of previous studies regarding tax aggressiveness towards cash holding. Research findings: The results of this study indicated that tax aggressiveness had a negative effect on cash holding, leverage had a significant negative effect in moderating the effect of tax aggressiveness on cash holding, the capital intensity had a significant positive effect in moderating the effect of tax aggressiveness on cash holding and inventory intensity had a positive significant effect in moderating the effect of tax aggressiveness on cash holding. The research data were analyzed using simple regression analysis and multiple regression analysis. The sample selected in this study was 106 companies that met the sample criteria. Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.Дesign/Methodology/Approach: The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2017 period.

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