PENGARUH INTENSITAS MODAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DAN AGRESIVITAS PAJAK

The goal of this research is to empirically test and prove and analyze the effect of Capital Intensity and company size on tax aggressiveness by mediating earnings management in mining companies registered on the Indonesia Stock Exchange for the period 2019-2021. Capital Intensity is proxied by the formula Intensitas Modal Ratio (CIR), company size is proxied by Natural Logarithm (LN), earnings management is proxied by the formula of Discretionary Accruals (DA) and tax aggressiveness is proxied by Effective Tax Rate (ETR). This type of research is quantitative. The population in this research consisted of 50 mining companies registered on the Indonesia Stock Exchange for the period 2019-2021. Determination of the sample using purposive sampling method with a total of 36 samples from 12 selected companies. The results showed that intensity capital had an effect on tax aggressiveness. Meanwhile, Intensitas Modal and firm size have no effect on earnings management, firm size has no effect on tax aggressiveness, also there is no mediating effect from earnings management