Pengaruh Intensitas Aset Tetap, Intensitas Persediaan, dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022

This research was conducted with the aim of analyzing the Influence of Fixed Asset Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. The population of this study consisted of mining sector companies listed on the Indonesia Stock Exchange from 2018 to 2022, and a sample of 6 companies with a total of 30 samples were tested using the purposive sampling method for sample selection. The analysis technique employed was multiple linear regression analysis . The research results indicate that partially, fixed asset intensity has a positive influence on tax aggressiveness, inventory intensity has a positive influence on tax aggressiveness, and profitability does not have a significant influence on tax aggressiveness. Meanwhile, collectively, fixed asset intensity, inventory intensity, and profitability influence tax aggressiveness.