Firm Size, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak

Tax aggressiveness is an action to manipulate the amount of taxable profit or save tax costs that should be paid by company. The factor influences it mainly cost, because greater company's through capital intensity and inventory intensity, will reduce burden. Aggressive actions tend carried out large companies. purpose this study was determine how much impact firm size, on aggressiveness. research population manufacturing companies listed Indonesia Stock Exchange in 2018-2020 with a total sample 134 data. method analysis used multiple linear analysis. results showed simultaneously had effect While partially has no aggressiveness, positive