The Effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on Tax Aggressiveness of Property and Real Estate Company Listed on Indonesia Stock Exchange (IDX) for the Period 2016 – 2020

Abstract

This study aims to determine and analyse the effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on the Tax Aggressiveness of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. Using quantitative methods with associative relationships. The population in this study are Property and Real Estate Companies listed on the Indonesia Stock Exchange, with a sample of 17 companies. Sampling was done by using purposive sampling method. Data analysis technique used multiple linear regression. The results of the research shows that Leverage has an effect on Tax Aggressiveness. Meanwhile, Capital Intensity, Company Size, and Independent Commissioner have no effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can affect Tax Aggressiveness of Property and Real Estate Companies.