The Influence of Capital Intensity, Firm Size, and Firm Age on Tax Aggressiveness in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023

Aaron Jonathan Lie (Sam Ratulangi University)
Sonny Pangerapan (Sam Ratulangi University)
Olivia Sardjono (Sam Ratulangi University)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 4 No. 5 (2025): May 2025

This study seeks to empirically examine the relationship between capital intensity, firm size, and firm age, and their impact on tax aggressiveness within energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research follows a quantitative approach utilizing secondary data, drawing from a sample of 41 companies out of a total of 83. Data analysis was performed using multiple linear regression techniques with IBM SPSS 27 software. The findings reveal that capital intensity has a significant positive effect on tax aggressiveness, while firm size exhibits a significant negative effect. Additionally, firm age showed no discernible impact on tax aggressiveness. The results of the simultaneous study showed that capital intensity, firm size, and firm age had a significant effect on tax aggressiveness.