This research is conducted to observe, examine, and analyze the effect of financial distress, thin capitalization, capital intensity on practice tax avoidance. uses secondary data from companies in manufacturing sector (basic industry chemical, consumer goods dan miscellaneous industry) listed IDX for a period 3 years, 2018 – 2020 (200 firm years). The technique selecting sample utilizes purpos...

Tax aggressiveness is the company's effort to reduce tax burden. The decrease in due differences opinion between company and government. Corporate can be caused by leverage, capital intensity, corporate social responsibility. This study aims determine effect of responsibility on aggressiveness. research was conducted mining companies listed Indonesia Stock Exchange (IDX). There are 19 as sample...