Determinants of Tax Aggressiveness in Non-Service Companies Listed On IDX From 2021 to 2023

Tax aggressiveness is a tax planning action that can be legal with tax avoidance or illegal with tax evasion. The aggressive action against taxes appears due to different interests between the government and the taxpayer. This study aims to analyze the effect of fixed assets intensity, inventory intensity and firm size on tax aggressiveness with control variables profitability and sales growth. This study uses agency theory as the grand theory and positive accounting theory as a supporting theory. The object of this research is non-service companies listed at the Indonesia Stock Exchange for the period 2021-2023 with a total of 1,096 observations. The sampling method uses purposive sampling and data analysis using multiple linear regression analysis with software STATA 17. The results of this study indicate that the fixed assets intensity variable has no effect on tax aggressiveness. inventory intensity variable has a positive effect on tax aggressiveness, and the firm size variable has a negative effect on tax aggressiveness.