bluuebunny/crossref_metadata_2025_split huggingface dataset:
उसको कथा कथामा लैङ्गिकता {Gender in his fiction}
Authors: घिमिरे Ghimire माया Maya 
Published: February 2024

प्रस्तुत लेख लैङ्गिकताको सिद्धान्तका आधारमा उसको कथा कथाको विश्लेषणमा केन्द्रित छ । लैङ्गिकता महिला र पुरुषलाई समाजले निर्धारण गरेको भूमिकासँग सम्बन्धित अवधारणा हो । लैङ्गिकताको अध्ययन लैङ्गिक समालोचनाका पितृसत्ता, प्रभुत्व, शक्तिसम्बन्ध, नारीवाद, लैङ्गिक प्रतिनिधित्व, लैङ्गिक पहिचान,लैङ्गिक भेद, लैङ्गिक दमन, लैङ्गिक हिंसा, लैङ्गिक उत्पीडन, लैङ्गिक प्रतिरोधजस्ता प्रतिमानका आधारमा गर्न सकिन्छ तापनि यस लेखमा पितृसत्ता, नारीवाद, प्रतिनिधित्व र पहिचानको सैद्धान्तिक स्वरूपका आधारमा उसको कथा कथाको सोदाहरण विश्लेषण गरी निष्कर्षात्मक मूल्याङ्कनसमेत प्राप्त भएको छ्र । यो लेख उसको कथा कथामा ‘ऊ’ पात्र पितृसत्ता र त्यसका संस्थाद्वारा नारी हुनाकै कारण लैङ्गिक भेद, हिंसा, दमन, शोषण र उत्पीडनमा परी किनारीकृत भई अधिकारबाट वञ्चित भएको संवेदनशील अवस्थाको विश्लेषणमा केन्द्रित छ । यस लेखमा मूल समस्या र शोध्यप्रश्न समाधानको लागि पाठविश्लेषणमा आधारित गुणात्मक पद्धतिको उपयोग भएको छ । लेखले नारीलाई कागजी सम्मान होइन, व्यावहारिक सम्मानको खाँचो छ भन्नेतर्फ सङ्केत गरेको छ । कृतिकेन्द्रित विश्लेषणमा आधारित यस लेखमा पितृसत्तात्मक समाज व्यवस्थाका कारण कथाकी मुख्य नारी पात्र ‘ऊ’ शारीरिक र मानसिक उत्पीडनमा परेको पुष्टि गरी लेखकीय विचारधारा लैङ्गिक समता र समानतातर्फ अभिमुख रहेको निष्कर्ष रहेको छ ।
{This article named "Usako katha kathama laingikata" focuses on the analysis of his story based on the theory of gender. Gender is a concept related to the roles assigned to men and women by society. The study of gender can be done based on the paradigms of patriarchy, dominance, power relations, hegemony, feminism, gender representation, gender identity, gender discrimination, gender oppression, gender violence, gender resistance, etc. This article emphasizes on the analysis of the sensitive situation in which the character 'she' in her story is marginalized, dominated and deprived of rights due to gender discrimination, violence, suppression, exploitation and oppression due to patriarchy and its institutions. In this article, a qualitative method based on sentential analysis has been used to solve the main problem and research question. The article circulates that women need practical respect, not paper respect. In this article based on the work-centered analysis, due to the patriarchal social system, the main female character of the story 'She' is being puppet of the male and patriarchy. It is concluded that the author's ideology is oriented towards gender equality and equity by confirming that the main female character of the story "She" is subjected to physical and mental oppression.}
Perceptions and Beliefs Associated with Enrolling in Pulmonary Rehabilitation in People with Chronic Respiratory Diseases: A Qualitative Study
Authors: Oliveira Ana , Selzler Anne-Marie , Ellerton Cindy , Wshah Adnan , Brooks Dina , Goldstein Roger 
Published: February 2024

Purpose: To explore the reasons people with chronic respiratory diseases (CRD) accept enrollment in pulmonary rehabilitation (PR) using a framework of health behaviour change, to ascertain which motivational processes resulted in the intention to enroll in PR. Methods: Semi-structured interviews informed by the Health Action Process Approach (HAPA) framework were conducted with individuals with CRD who were referred to for PR. Content analysis was performed. Results: Eleven participants [accept PR ( n = 10), decline PR ( n = 1); COPD ( n = 5), interstitial lung disease ( n = 6); female ( n = 5), median age = 72 (range 35–84 years)] completed the interviews. Four themes were identified: (1) communication, (2) extrinsic factors, (3) psychosocial factors, and (4) past experiences. Conclusions: Participants perceived enrollment in PR to be impacted by the information acquired from sources in addition to their healthcare providers, logistics associated with accessing PR, perception of their current capabilities, the belief that PR was their last resource for improvement and past experiences regarding knowledge about exercise and symptoms. To increase enrollment in PR programs, healthcare providers should prioritize effective communication, address concerns and misconceptions, consider accessibility, and understand/address psychosocial factors such as motivation and belief systems.
The Effects of Cognitive Interventions in Individuals with Chronic Respiratory Diseases: A Systematic Review
Authors: Bhatti Bushra , Streicher Alana , Weinberg Paula , Ryzer Danielle , Moretto Jessica , Hanna Fady , Brooks Dina , Quach Shirley , Oliveira Ana 
Published: February 2024

Purpose: To evaluate the effects of cognitive interventions (CIs) on cognitive function, health-related quality of life (HRQoL), self-management, physical activity, physical function, and psychosocial outcomes among individuals with chronic respiratory diseases (CRDs). Methods: The methods adhered to the Cochrane Handbook for Systematic Review of Interventions for data analysis and synthesis guidelines. Additionally, the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines were followed for the reporting of data. Database searches were conducted from inception to May 2023 across Medline, Embase, Emcare, PsycINFO, Scopus, and CINAHL. Included studies evaluated the effects of cognitive training, cognitive behavioural therapy, and transcranial brain stimulation in adults with CRDs. Studies were evaluated using the Cochrane Risk of Bias 2 tool, Risk of Bias in Non-Randomized Studies of Interventions, and Grading of Recommendations, Assessment, Development, and Evaluation. Results: Five eligible studies with 347 participants were included and showed very low-quality evidence of inconsistent improvements in cognition and no difference between groups for HRQoL and self-management; low evidence for no difference between groups in physical function; moderate evidence for no difference between groups in physical activity and psychosocial outcomes. Conclusion: The effects of CIs on cognitive function in people with CRDs are inconclusive.
Ауыл шаруашылығы банкі Қазақстан агроөнеркәсіптік кешенінің тұрақты экономикалық өсуінің инфрақұрылымдық элементі ретінде
Authors: Акыбаева Г.С. , Мукалиева М.Н. , Койтанова А.Ж. 
Published: February 2024

Мақсаты: Қазақстан агроөнеркәсіптік кешенінің тұрақты экономикалық өсуінің инфрақұрылымдық элементі ретінде ауыл шаруашылығы банкін құру осы салада үлкен мүмкіндіктерге қол жеткізеді. Ауыл шаруашылығын көтерудің бірізді мемлекеттік саясаты, ауылды өркендету мен дамытуға бағытталған ірі нысаналы бағдарламаларды іске асыру ғана өзінің оң нәтижелерін берді. Саладағы түбегейлі бетбұрыс үнемі өсіп келе жатқан мемлекеттік қолдау мен тиімді қаржы саясатының арқасында мүмкін болды. Осы орайда ауыл шаруашылығы маңызды сала және оны дамыту, қаржыландыру ішкі нарықты сапалы өніммен қамтамасыз ету болып саналады. Жұмыстың мақсаты — агроөнеркәсіптік кешенінің тұрақты экономикалық өсуінің ерекшеліктерін қарастыру.
Әдісі: Ғылыми-зерттеу аясында жалпы танымдық ғылыми-әдістер, яғни қоғамдық өмірді жан-жақты зерттеуге бағытталған құрылымдық-функционалды, жүйелік талдау, талдау және синтез, салыстыру және ұқсастық әдістері қолданылды.
Қорытынды: Қазіргі агроөнеркәсіптік кешенінің тұрақты экономикалық өсуінің әртүрлі амал тәсілдері бар. Жаңа өндірістік қуаттарды құруға инвестициялық субсидиялау тетіктерін жетілдіру, кредиттер мен лизинг бойынша сыйақы мөлшерлемелерін субсидиялау, қарыздарды кепілдендіру және сақтандыру, жеңілдікті қаржыландыру құралдары мен субсидиялау бағыттарын кеңейту, кредиттік серіктестіктер жүйесін институционалдық дамыту арқылы қол жеткізілетін тәсілдерді атап өтуге болады. Осы салада жақсы тәжірибесі бар Германия ауыл шаруашылығы банкінің қызметін салыстыра отыра, анықталған қорытындыларға қол жеткізу.
Тұжырымдама: Жүргізілген зерттеу нәтижелері Қазақстанда агроөнеркәсіптік кешенінің тұрақты экономикалық өсуінің жаңа жолдарын ұсынған. Агроөнеркәсіптік кешенінің тұрақты экономикалық өсуі бойынша бірқатар мәселелер анықталды және жүргізілген талдау негізінде агро саланы дамыту мүмкіндіктерімен бағыттары айқындалды.
Қазақстан Республикасы экономикасының тұрақты даму мәселелерін жүзеге асыруда қаржы-несие жүйесінің тұрақтылығын қамтамасыз ету тетіктерін жетілдіру
Authors: Әбілқасым А.Б. , Рысбаева С.К. , Жадигерова Г.А. , Алиева Ф.У. , Айтжанов Т.А. 
Published: February 2024

Мақсаты: Мақала Қазақстан Республикасы экономикасының орнықты даму мәселелерін іске асыруда қаржы-кредит жүйесін қамтамасыз етуді зерттеуге арналған. Қазақстан Республикасының қаржылық тұрақтылығын қамтамасыз ету құндылыққа бағдарланған, тәуекелге бағдарланған тәсілдер ең алдымен жүйелі тәсілге негізделуге тиіс.
Әдісі: Жұмыста заманауи дереккөздердің контент-талдауы, салыстырмалы және логикалық талдау, жалпылау, көрсеткіштер динамикасының статистикалық талдауы қолданылған.
Қорытынды: Ұсынылған механизмнің функционалдығы көбінесе корпоративті этиканың сапасына және оны несиелік ұйымдардың қызметіне енгізу тереңдігіне байланысты. Осылайша, шаруашылық жүргізуші субъект (кредиттік ұйым) арандатқан алаяқтық әрекеттер, оның ішінде қасақана әрекеттер механизм бас тарта алмайтын елде дағдарыстық жағдай туғызу. Ұсынылған жүйе тек қаржылық тұрақтылықтың нақты қауіптерін, атап айтқанда объективті ішкі немесе сыртқы факторлардың әсерінен болатын қауіптерді басқара алады.
Тұжырымдама: Қаржылық тұрақтылық қаржы-несие жүйесінің тұрақтылығын қамтамасыз ету тетіктерін жетілдірудің өмірлік маңызы бар, өйткені экономиканың нақты секторындағы операциялардың көпшілігі қаржы жүйесі арқылы жүзеге асырылады. Қазақстан Республикасы экономикасының орнықты даму мәселелерін іске асырудың маңыздылығы қаржылық тұрақсыздық жағдайларында айқын көрінуі мүмкін.
Implementasi Metode Double Exponensial Smoothing Dengan Damped Dalam Meramalkan Indeks Harga Konsumen di Kota Jayapura
Authors: Daullu Melissa Aeudia 
Published: February 2024

Indeks Harga Konsemen (IHK) adalah salah satu indikator yang digunakan untuk menilai stabilitas ekonomi suatu negara. Pada data Indeks Harga Konsumen, pola yang tepat digunakan adalah pola trend karena menunjukkan kecenderungan data yang terus meningkat dari setiap periode. Metode yang digunakan untuk pola trend adalah Double Exponential Smoothing with damped. Kota Jayapura merupakan salah satu kota yang berada di ujung Indonesia. Peramalan IHK menjadi penting untuk melihat perkembangan IHK di Kota Jayapura, sehingga dapat deteksi dini dalam mengatasi lonjakan harga mungkin terjadi. Penelitian ini menggunakan data Indeks Harga Konsumen Kota Jayapura. Data tersebut merupakan runtun waktu dengan periode dari Januari 2020 hingga Agustus 2023 yang diunduh dari website resmi BPS Kota Jayapura. Data historis harga diubah menjadi time series dan diterapkan pada Double Expotential Smoothing with Damped. Hasil analisis menunjukkan bahwa Double Exponential Smoothing with damped dengan parameter , , memiliki nilai MAPE terkecil sebesar 0,69%. Hasil peramalan IHK 10 periode kedepan Kota Jayapura dari Double Exponential Smoothing with damped berturut-turut pada Bulan September 2023 sebesar 113,43, pada Bulan Oktober 2023 sebesar 113,52, pada November 2023 sebesar 113,61, pada Desember 2023 sebesar 113,70, pada Januari 2024 sebesar 113,78, pada Februari 2024 sebesar 113,87, pada Maret 2024 sebesar 113,95, pada Bulan April 2024 sebesar 114,03, pada Bulan Mei 2024 sebesar 114,11, dan pada Bulan Juni 2024 sebesar 114,19.
Assessment of genetic diversity for seed vigor traits in rice (Oryza sativa L.) through principal component and cluster analysis
Authors: Kumari Shruti , Chakrabarty S. K. , Paul Debashis 
Published: February 2024

Seed vigor, an important characteristic of seed quality attributes, determines the rate of early, rapid, uniform germination, emergenceand growth of strong seedling in any environmental condition. In the present set of experiment, 44 rice (Oryza sativa L.) varieties wereassessed for different seed vigor component traits. For evaluation of these traits, basic statistics, correlation, principal component (PC) andcluster analysis were carried out to obtain genetic diversity for seed vigor traits and early seedling vigor among rice varieties specifically to select the best varieties and important seed vigor traits for its possible use in future rice breeding programme. The estimation of descriptive statistics of 20 quantitative seed vigor-related traits indicated existence of variability among the varieties. The 44 varieties were grouped into five clusters on the basis of average linkage and dendogram. Varieties in Cluster I are considered to possess very high vigor traits and cluster IV with least seed vigor traits. Principal component (PC) analysis showed first 5 PCs having Eigen value >1 explaining 77.01% of the total variation with different seed vigor traits. In the biplot analysis between PCs 1 and 2, the varieties remained scattered in all four quadrants, showing large genetic variation in quantitative traits. Seed vigor index-I, seed vigor index-II, seed dry weight, shoot length, reserve mobilization, germination percentage, dehydrogenase, mean germination rate, germination speed, and mean germination time contributed to high variability among the varieties. The seed vigor traits were positively correlated with germination percentage, shoot length, seedling dry weight, speed of germination, mean germination rate, reserve mobilization, superoxide dismutase, dehydrogenase and alpha-amylase. The positive correlation among these seed vigor-contributing traits suggested that these characteristics are important for direct selection of high seed vigor varieties and early emergence.
Pengaruh Tingkat Pendidikan Dan Semangat Kerja Terhadap Kinerja Karyawan Pada PT. Entrepreneur Multi Technology
Authors: Damayanti Reina , Kurbani Adie , Saputra Bayu 
Published: February 2024

ABSTRAK
Penelitian ini bertujuan untuk menguji hipotesis pengaruh tingkat pendidikan dan semangat kerja terhadap kinerja karyawan pada PT. Entrepreneur Multi Technology. Populasi penelitian ini adalah seluruh karyawan PT. Entrepreneur Multi Technology berjumlah 60 karyawan. Teknik pengambilan sampel adalah sampling jenuh dengan mengambil seluruh populasi, jumlah sampel sebanyak 60 Responden. Teknik analisis data penelitian menggunakan analisis inferensial meliputi analisis regresi sederhana, analisis regresi linear berganda, koefisien determinasi serta uji hipotesis. Hasil uji hipotesis dari uji t diperoleh nilai signifikan tingkat pendidikan 0.01 < 0.05 artinya secara parsial tingkat pendidikan (X1) berpengaruh signifikan terhadap kinerja karyawan (Y). Diperoleh nilai signifikan semangat kerja 0.000 < 0.05 artinya secara parsial semangat kerja (X2) berpengaruh signifikan terhadap kinerja karyawan (Y). Hasil pembahasan uji F memperoleh nilai signifikansi 0.000 < 0.05 dan hasil analisis koefisien determinasi memperoleh nilai R Square 0.755 artinya secara simultan tingkat pendidikan (X1) dan semangat kerja (X2) berpengaruh signifikan terhadap kinerja karyawan (Y) sebesar 75.5 % sedangkan sebanyak 24.5% dipengaruhi oleh variabel lain.
Kata Kunci: tingkat pendidikan, semangat kerja, kinerja karyawan.

ABSTRACT
This study aims to test the hypothesis of the effect of education level and spirit at work on employee performance at PT. Entrepreneur Multi Technology. The population of this research is all employees of PT. Entrepreneur Multi Technology has 60 employees. The sampling technique is saturated sampling by taking the entire population, the total sample is 60 respondents. Research data analysis techniques using inferential analysis include simple regression analysis, multiple linear regression analysis, the coefficient of determination, and hypothesis testing. The results of the hypothesis test from the t-test obtained a significant value of education level 0.01 <0.05 meaning that partially the level of education (X1) has a significant effect on employee performance (Y). Obtaining a significant value of morale 0.000 <0.05 means that partial morale (X2) has a significant effect on employee performance (Y). The results of the discussion of the F test obtained a significant value of 0.000 <0.05 and the results of the analysis of the coefficient of determination obtained an R Square value of 0.755 meaning that simultaneously the level of education (X1) and spirit at work (X2) had a significant effect on employee performance (Y) by 75.5% while as much as 24.5% were influenced by other variables.
Keywords : level of education, spirit at work, employee performance.
Pengaruh Citra Merek dan Gaya Hidup Terhadap Keputusan Pembelian Produk Fashion Pada Toko Online Shopee
Authors: Dewi Tri Wahyuni Tunggal , Suhalim Shinta Putri , Oktaviani Veronika 
Published: February 2024

ABSTRAK
Untuk mengetahui ada tidaknya hubungan antara gender dan gaya hidup terhadap pilihan membeli barang fashion di toko online shopee, maka tujuan dari penelitian ini adalah untuk mengetahui hal tersebut. Baik data primer maupun data sekunder digunakan dalam proyek penelitian ini. Untuk keperluan penelitian ini, demografi minat terdiri dari individu-individu yang telah melakukan atau kemungkinan akan melakukan pembelian online dari pengecer online Shopee, yang secara khusus tertarik untuk membeli barang-barang fesyen. Untuk keperluan penyelidikan ini, total 107 sampel dikumpulkan. Berdasarkan temuan penelitian ini, merek tidak berperan dalam pilihan pembelian item fashion di toko online Shopee. Di sisi lain, variabel gaya hidup mempunyai peranan yang bermanfaat terhadap keputusan pembelian produk fashion di toko online Shopee.
Kata Kunci: Citra Merek, Gaya Hidup,Keputusan Pembelian.

ABSTRACT
To determine the extent to which customers' opinions of brands and their personal lifestyles impact their decisions to purchase apparel and accessories from Shopee, the goal of this study is to investigate the relationship between the two. For the purpose of this investigation, both primary and secondary sources of information were used. Customers who shop online, especially those who have an interest in fashion and who have either created their own shopee online businesses or shop there often, are the target audience for this study. 107 samples were used for the purpose of this inquiry. According to the results of this research, consumers' views of brands do not influence their decisions on whether or not to purchase fashion goods from Shopee's online stores. However, the elements that influence consumers' lifestyles do influence the fashion products that they choose to purchase.
Keywords : Brand Image, Lifestyle, Purchasing Decisions.
Struktur Kepemilikan dan Kinerja Perusahaan di Indonesia: Efek Moderasi Kualitas Audit
Authors: Tanujaya Kennardi , Caroline Simanjuntak Nancy Monica , Anita Anita 
Published: February 2024

ABSTRAK
Studi ini memiliki dua tujuan utama, yang pertama adalah menguji secara langsung dampak struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non-keuangan yang terdaftar di BEI dan menggunakan purposive sampling . Panel regresi digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non-keuangan terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru tentang hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi referensi bagi manajemen dalam mengambil keputusan serta kebijakan perusahaan yang berhubungan dengan struktur kepemilikan dan kinerja perusahaan.
Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.

ABSTRAK
Penelitian ini mempunyai dua tujuan utama, tujuan pertama adalah untuk menguji secara langsung pengaruh struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah untuk menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non keuangan yang terdaftar di BEI dan menggunakan purposive sampling. Regresi panel digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non keuangan yang terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru mengenai hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi acuan bagi manajemen dalam mengambil keputusan dan kebijakan perusahaan terkait struktur kepemilikan dan kinerja perusahaan.
Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.
Pengaruh Inventory Intensity dan Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia
Authors: Simanjuntak Randa Natalie , Hendri Edduar , Valianti Reva Maria 
Published: February 2024

ABSTRAK
Penelitian ini dapat memiliki alasan untuk memutuskan dampak dari setiap variabel, untuk menjadi Intensitas Persediaan dan Intensitas Modal tertentu terhadap kekuatan muatan dan untuk menentukan faktor bebas sekaligus pada kekuatan muatan. jenis pemeriksaannya adalah eksplorasi kuantitatif dengan informasi tambahan berupa Laporan Tahunan. Organisasi Pembeli Barang yang tercatat di Bursa Efek Indonesia pada tahun 2016-2020. Ada 33 populasi dan satu contoh dari 10 organisasi yang digunakan dalam penelitian ini menggunakan purposive testing. Selanjutnya, untuk menguji spekulasi eksplorasi digunakan dalam pemeriksaan kekambuhan yang berbeda yang melibatkan SPPS 25 dalam menangani informasi tersebut. Penelitian ini memiliki hasil bahwa faktor kekuatan saham dan kekuatan modal memiliki hubungan positif dan mempengaruhi kekuatan muatan. Selain itu, semua faktor bebas mempengaruhi kekuatan muatan. Eksplorasi ini dapat memberikan ide kepada penelitian sebelumnya untuk memiliki pilihan untuk menumbuhkan pilihan di daerah, memperluas persepsi, dan ditentukan untuk memiliki pilihan untuk membuat faktor yang berbeda. Selain itu, agar organisasi tetap hebat dan memiliki opsi untuk menarik pendukung keuangan dengan tujuan agar mereka dapat lebih cerdas dalam mencari organisasi. Selanjutnya, bagi badan publik dipercaya akan lebih cerdas dalam setiap batasan pedoman yang diterapkan.
Kata kunci : Inventory Intensity, Capital Intensity, Agresivitas pajak.

ABSTRACT
This study can have a goal to determine the effect of each variable is inventory intensity and capital intensity on tax aggressiveness and to be able to find out independent variables simultaneously on tax aggressiveness. Types of research are quantitative research with secondary data in the form of Annual Report. Consumer Goods companies listed on the Indonesia Stock Exchange in 2016-2020. There are 33 populations and samples 10 used in this study using the purposive sampling method. And to test the hypothesis of the research used in multiple linear regression analysis using SPSS version 25 in managing the data. This study has the result of that inventory intensity and capital intensity variables have a positive relationship that does not affect the tax aggressiveness. In addition, all independent variables have simultaneous influence on tax aggressiveness. Research can provide advice to previous research to be able to expand selection in the sector, extend the year of observation, and is advised to be able to create other variables. And for companies it can be recommended to pay more attention to the factors that influence the tax aggressiveness and the company gets the company's image to remain good and can attract investors to be more wise in the company. And in the government it is expected that it can be wiser in each stipulation.
Keywords: Inventory Intensity, Capital Intensity, tax aggressivenes