PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020)

Tax is a sector that plays an important role in the economy. The largest state revenue should continue to rise in order to the country's growth and development runs well. Taxes, on the other hand, are seen as a financial burden by the corporation. As a result, the corporation tries to avoid paying taxes. Management action planned to reduce business tax payments through tax aggression activities. In this study, the impact of business size, earning management, profitability, leverage, and capital intensity on tax aggressiveness in manufacturing companies listed on the Indonesian stock exchange between 2015 and 2020 will be investigated. Secondary data was gathered from the website www.idx.co.id for this investigation. Manufacturing enterprises registered on the Indonesian Stock Exchange (IDX) in 2015-2020 make up the study’s population. The independent variables are company size, profitability, leverage, and capital intensity, while the dependent variable is tax aggression. The findings revealed that business size had a negative impact on tax aggressiveness, profitability had a negative impact, leverage had a positive impact on tax aggressiveness, and capital intensity had a positive impact on tax aggressivenes