PENGARUH CAPITAL INTENSITY, DEBT TO ASSET RATIO DAN RETURN ON ASSET TERHADAP AGRESIVITAS PAJAK

Abstrak

This study aims to analyze the effect of Capital Intensity Ratio (CIR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on tax aggressiveness as measured by the Effective Tax Rate (ETR). The research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The results indicate that, simultaneously, CIR, DAR, and ROA have a significant effect on tax aggressiveness. Partially, CIR and ROA show a significant effect, while DAR demonstrates an insignificant effect. This study provides implications for management and regulators in understanding tax aggressiveness practices.