THE INFLUENCE OF LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL INTENSITY, AND SALES GROWTH ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2021-2023

Abstract

This study was conducted to test and analyze the effect of leverage, corporate social responsibility (CSR), capital intensity, and sales growth on tax aggressiveness. This study uses a quantitative method and uses secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) in the property and real estate sector during the period 2021-2023, with a sample of 34 companies and 102 data observations. Data analysis includes descriptive statistical analysis, classical assumption test, panel data regression analysis, and hypothesis testing using Eviews 12 software. The results of the study indicate that leverage has a positive effect on tax aggressiveness, corporate social responsibility (CSR) has a positive effect on tax aggressiveness, capital intensity has a positive effect on tax aggressiveness, and sales growth has a positive effect on tax aggressiveness, which supports behavioral theory and legitimacy theory. This study is expected to provide theoretical insight for researchers in the same field, as well as practical benefits for company management, investors, and creditors in understanding the factors that influence tax aggressiveness. Further research is suggested to add other variables to measure its influence on tax aggressiveness, use other proxies to measure leverage and CSR, and add sectors and observation periods.