Pengaruh Profitabilitas, Intensitas Persediaan dan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020

The purpose of this research is to determine the effect of profitability, inventory intensity and company size on tax aggressiveness in infrastructure sector companies listed on the Indonesian stock exchange in 2017-2020. The population in this study are infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique in this study using purposive sampling is a sampling technique with certain considerations, so that the final sample obtained is 14 infrastructure sector companies listed on the IDX for the 2017-2020 period. The data collection method used in this research is secondary data. In this study the analysis used quantitative associative analysis, this study used multiple regression analysis techniques with SPSS version 25. The results showed that profitability had a negative and significant effect on tax aggressiveness, inventory intensity partially positive and significant effect on tax aggressiveness and firm size as well. positive and significant effect on tax aggressiveness. And simultaneously profitability, inventory intensity and firm size affect tax aggressiveness.