Factors Influencing Tax Aggressiveness on Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX)

This study aims to analyze the effect of Managerial Ownership, Institutional Ownership, Audit Committee, Profitability, Capital Intensity Ratio and Financial Distress on Tax Aggressiveness. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique in this study used a purposive sampling method, the samples used were 37 property and real estate companies that met the criteria with 137 data used as research samples. The results of the research analysis show that profitability and capital intensity ratio have an effect on tax aggressiveness, while managerial ownership, institutional ownership, audit committee, and financial distress have no effect on tax aggressivenes