PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA, PROFITABILITAS, LEVERAGE DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020)

This study aims to examine the effect of profitability, leverage, capital intensity, firm size and earnings management on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The independent variables used are profitability, leverage, capital intensity, firm size and earnings management. Meanwhile, the dependent variable used is tax aggressiveness measured using the ETR measure. This study uses secondary data in the form of annual reports and financial statements. Determination of the research sample using purposive sampling method and got 58 samples based on certain criteria. The results of this study indicate that firm size, leverage and capital intensity have a positive and insignificant effect on tax aggressiveness. Meanwhile, earnings management and profitability have a negative and insignificant effect on tax aggressiveness