Pengaruh Ukuran Perusahaan dan Intensitas Modal Terhadap Agresivitas Pajak Pada Perusahaan Transportasi Yang Terdaftar Di Perusahaan Bursa Efek Indonesia Tahun 2017-2022

This research was conducted with the aim of analyzing the effect of company size and capital intensity on tax aggressiveness. The population in this research is transportation companies listed on the Indonesia Stock Exchange in 2017-2022, and the samples tested were 19 companies with a total sample of 29 using the purposive sampling method in sampling. The analysis technique used is multiple linear regression. The results of the study partially show that company size has no effect on tax aggressiveness, and capital intensity has a positive effect on tax aggressiveness. Meanwhile, simultaneously firm size and capital intensity affect tax aggressiveness.