Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia

Tax aggressiveness is an act of manipulating taxable income by companies through tax planning, both legally, namely advoidance, and illegally, evasion. The company's goal carrying out to minimize the burden making it legal, illegal or both. This study aims examine influence fixed asset intensity, inventory leverage, liquidity company size on in property real estate sector listed Indonesia Stock Exchange 2017-2021. Sampling this using purposive sampling method. Data analysis used multiple linear regression analysis. results showed that preparation intensity had a positive significant effect aggressiveness, while leverage negative aggressiveness. As long as assets, have no