THE INFLUENCE OF CORPORATE INCOME TAX RATE REDUCTION, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY, AND LEVERAGE ON TAX AGGRESSIVENESS

Abstract

This research provides empirical evidence regarding the influence of corporate income tax rate reduction, capital intensity, corporate social responsibility, and leverage on tax aggressiveness. The population in this study is manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. Sample selection was carried out using a purposive sampling method with several predetermined criteria, resulting in 16 companies as samples, with a total sample of 72 samples. The data used in this study are secondary data obtained from the company's annual reports and sustainability reports. The data analysis technique used is panel data regression using E-Views 13 to test each hypothesis in this study. The results of this study indicate that the reduction in corporate income tax rates and capital intensity do not affect tax aggressiveness. Corporate social responsibility has a negative effect on tax aggressiveness. Meanwhile, leverage has a positive effect on tax aggressiveness.