Pengaruh Profitabilitas, Leverage, Capital Intensity Terhadap Agresivitas Pajak Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2020

The purpose of this study is to examine and analyze the effect of profitability, leverage and capital intensity on tax aggressiveness measured by the Effective Tax Ratio (ETR) formula which can compare the total cost of corporate income tax to profit or income before tax. The population in this study are sub-sector companies engaged in food and beverage consumption that have been listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2020. In the sample research selected, there are 15 companies from 2018-2020 from the financial position statements and reports. profit and loss with the criteria of companies experiencing profits. The independent variables that are related are profitability as a step to see the company's profits obtained with the concept of Return On Assets (ROA), leverage as a step to see the company's liabilities or debts obtained by the concept of Debt To Asset Ratio (DAR), and capital intensity as seen in managing capital. and fixed assets on the quality, quantity and quality of the company's assets obtained with the concept of Capital Intensity Ratio (CIR). The research methodology used is descriptive SPSS statistic version 26, which consists of classical assumption test, namely normality, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis as a model feasibility test, namely partial test (t) and simultaneous test (f), and concluded by testing the coefficient of determination (R2). The significant results of the simultaneous test together have no effect on tax aggressiveness, and during the partial test this is because the three independent variables have no effect on tax aggressiveness, because there is a very low percentage in the coefficient of determination (R2) that the value obtained R-Square of 0.102 or (10.2%) it can be interpreted that 10.2% of the influential independent variables can explain the dependent variable, namely tax aggressiveness, while 89.8% will be explained by other independent variables outside of this study. So the 10.2% result is obtained from multiple linear regression analysis with partial (t) and simultaneous (f) tests on the hypothesis that has been concluded, there is no effect because companies that do tax avoidance will not affect the company's income and age. economic assets, but what the company must do is only how to save expenses in paying taxes so that the funds are used for other operational costs. If the company finds it difficult to pay taxes, in other words, the company can still use tax avoidance policy facilities that are not against tax law.