Tax Agggressiveness Strategy In The Energy And Mining Sector : The Role of Capital Intensity, Profitability, Company Size, and Leverage ( Indonesia Stock Exchange Study 2019-2024 )

Abstrak

Purpose This study aims to determine the effect of capital intensity, profitability, company size, and leverage on tax aggressiveness in energy mining companies listed on the Indonesia Stock Exchange from 2019 to 2024.

Design/methodology/approach This study uses quantitative data, with a sample of 15 energy mining companies listed on the Indonesia Stock Exchange during the period 2019-2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews-9 software.

Findings The results of this study indicate that the capital intensity variable has a positive and statistically insignificant effect on tax aggressiveness, the profitability variable has a positive and statistically insignificant effect on tax aggressiveness, the company size variable has a positive and statistically insignificant effect on tax aggressiveness, and the leverage variable has a negative and statistically insignificant effect on tax aggressiveness.

Research limitations/implications This study discusses tax aggressiveness and other factors such as capital intensity, profitability, company size, and leverage, focusing on publicly listed energy mining companies. This study uses the Cash Effective Tax Rate (CETR) as a measure of tax aggressiveness.