Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia

This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food beverage companies listed IDX. Tax is dependent variable The independent variable, while variable. type research quantitative with secondary data sources obtained from annual reports financial Indonesia Stock Exchange. population this 30 IDX for 2018-2020. sample 27 by purposive sampling method. Data were analyzed using SPSS software version 26. result showed that has a negative significant positive impact aggressiveness. To get better results, further can add other variables, use than manufacturing, extend period.