The Effect of Capital Intensity, Profitability, and Leverage on Tax Aggressiveness (An Empirical Study of the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange)

This study aims to find out and analyze whether capital intensity, profitability and leverage have a significant effect on tax aggressiveness in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2019-2023. The type of data used in this study is quantitative data and financial data sources that have been audited during the 2019-2023 period, the population in this study are manufacturing companies in the food and beverage sub-sector as many as 26 companies. The research sample in this study was 19 companies with purposive sampling techniques. Data analysis techniques using multiple linear regression analysis. This analysis includes descriptive statistical tests, classical assumption tests, multiple regression analysis, T test, F test and determination coefficient test. From this analysis obtained the regression value of the amount of Tax aggressiveness = 21.854 + 0.019 Capital Intensity – 0.089 Profitability + 0.034 Leverage + e. The results of the partial tests show that the Capital Intensity variable does not significantly affect tax aggressiveness with a t-count of -0.019 < t table 1.99897 and significance 0.175 > 0.05. Conversely, Profitability significantly affects tax aggressiveness with a tcount of -2.445 < t table 1.99897 and significance 0.017 < 0.05. Meanwhile, Leverage has a significant effect on tax aggressiveness with a t-count of 2.179 > t table 1.99897 and significance 0.033 < 0.05. The overall test results show an F test value of 3.566 greater than the F table value of 2.76 with a significance level of 0.010 < 0.05. This indicates that simultaneously, the variables of capital intensity, profitability, and leverage significantly affect tax aggressiveness. The coefficient of determination test results is 0.167 or 16.7%.