The Effect of Financial Distress, Capital Intensity, and Leverage on Tax Aggressiveness

Pertiwi Agustina (Universitas Pamulang)
Muhammad Sopiyana (Universitas Pamulang)

International Journal of Economics, Business and Innovation Research
Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)

This study aims to analyze the influence of Financial Distress, Capital Intensity, and Leverage on tax aggressiveness. The population consists of 91 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using a purposive sampling method based on specific criteria, the final sample comprised 40 financial reports from 8 companies. Data analysis was conducted using panel data regression, incorporating classical assumption tests and hypothesis testing, with the aid of Eviews 14 software. The results indicate that Financial Distress, Capital Intensity, and Leverage simultaneously influence tax aggressiveness. However, regarding partial effects, Financial Distress and Leverage have a positive and significant impact on tax aggressiveness, whereas Capital Intensity has no effect.