PENGARUH LIKUIDITAS, CAPITAL INTENSITY DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI tahun 2016-2018)

This study has the objective of empirically examining the effect of liquidity, capital intensity, and independent commissioners on tax aggressiveness using the mining company of 2016-2018 obtained through the Indonesian stock exchange using the purposive sampling method, the data obtained were 57 companies during the research year. This researcher used multiple linear regression analysis techniques and descriptive analysis. The result of this study state that the higher the level of liquidity is followed by the more aggressive the company is in paying tax expenses. The higher capital intensity of the company is followed by a decrease in the level of tax aggressiveness, which indicates no influence on tax aggressiveness. Independent commissioners do not affect tax aggressiveness