Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap agresivitas pajak perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2015-2019

The purpose of this study was to analyze the effect of profitability, company size, and leverage on the tax aggressiveness of the automotive sub-sector manufacturing companies listed on the Indonesian stock exchange in 2015-2019. The analytical method used in this research is quantitative descriptive analysis method. The analysis tool used is factor analysis using the Eviews 9 tool. There are 8 automotive sub-sector manufacturing companies listed on the IDX which are used as research samples based on predetermined criteria, the results of this study indicate that the effect of profitability and company size has a significant effect on tax aggressiveness, the leverage variable does not have a significant effect on tax aggressiveness. There is a significant influence on the variable profitability (X1) and company size (X2), leverage (X3) silmutaneously affects tax aggressiveness (Y) in automotive sub-sector companies listed on the IDX for the period 2015-2019. This is indicated by the F-statistic value of 0.905678 with a probability of 0.447906. The coefficient of determination R-squared is 0.0701677 or 7.01% for the dependent variable. This shows that the variable is unable to explain the variation of the variable and the remaining 92.99% is influenced by other factors outside the regression model.