Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Agresivitas Pajak

Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for and prosperity country. Still, a burden companies can reduce company profits. This study was conducted test effect Capital Intensity (CI), Institutional Ownership (KI), Firm Size (UK) on Aggressiveness. The data used secondary derived from financial statements annual reports mining listed Indonesia Stock Exchange. population this sector Exchange 2016 2020. sampling technique purposive with year observation 5 years. analysis method research multiple linear regression analysis. Data were analyzed using IMB SPSS version 25. results showed capital intensity did not positively affect aggressiveness, institutional ownership negatively aggressiveness. In contrast, company's size affects aggressiveness.
 Keywords: Aggressiveness, Intensity, Ownership,