THE EFFECT OF SALES GROWTH, LEVERAGE, CAPITAL INTENSITY AND COMPANY SIZE ON TAX AGGRESSIVENESS

This research aims to test and provide empirical evidence of the influence of Sales Growth, Leverage, Capital Intensity and Company Size on Tax Aggressiveness. The type of this research is quantitative. By using a purposive sampling method, the data used is secondary data with media in the form of property and real estate company financial reports. The population of this research is Property and Real Estate sector companies listed on the Indonesian Stock Exchange for the period 2019 - 2023, consisting of 9 companies that have passed the sample criteria. Data was obtained for 45 research data with observations for 5 (five) years. The data analysis techniques used in this research are descriptive statistical analysis, panel data regression model selection analysis, and hypothesis testing using eviews 13 in data processing. The results of this research show that Sales Growth, Leverage, Capital Intensity and Company Size simultaneously influence Tax Aggressiveness. Partially, Sales Growth has no effect on Tax Aggressiveness, Leverage has no effect on Tax Aggressiveness, Capital Intensity has no effect on Tax Aggressiveness and Company Size has no effect on Tax Aggressiveness.