The Impact of the Audit Committee, Capital Intensity and Institutional Ownership on Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021 – 2023

Tax is the main source of state revenue used to finance routine and development expenditures, as regulated in the KUP Law and the 2021 HPP Law. Tax is a mandatory contribution without direct reciprocity for the interests of the state. For companies, reducing profit tax, so many try to minimize the tax burden through legal strategies, or what is known as tax aggressiveness. This study intends to investigate the impact of the audit committee, capital intensity, and ownership structure on tax aggressiveness. The sampling method uses a purposive sampling technique, which produces 19 companies from a total of 57 companies in the population. IBM SPSS version 29 was used to conduct the analysis, which involved multiple linear regression. The study's findings indicate that the audit committee has an impact on tax aggressiveness, as does ownership structure, but capital intensity has no impact on tax aggressiveness.