PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY RATIO, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK (Pada Perusahaan Tambang Yang Terdaftar Di BEI Tahun 2017-2021)

Misbakhul Anan, 2021 this study aims to determine the effect of good corporate governance, capital intensity ratio. leverage and financial distress on tax aggressiveness a case study on mining sector companies listed on the Indonesian stock exchange for the periode 2017-2021. This type of research is descriptive quantitative research. The population of this study is all mining sector companies listed on the IDX for the 2017-2021 periode. The sample used consisted of 19 companies with a amount of 95 samples. The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 22 program. The results of the analysis show that independent commissioners has a positive effect and and leverage, financial distress has a negative effect on tax aggressiveness. While the capital intensity ratio has a positive and significant effect on tax aggressiveness.The results of the coefisient of determination test obtain the adjusted R square value 50,7 % while the remaining 49,3 % was influenced by other factors outside of this study. Keywodrs : good corporate governance, capital intensity ratio, leverage, financial distress and tax aggressivenes