Tax Agggressiveness Strategy In The Energy And Mining Sector : The Role of Capital Intensity, Profitability, Company Size, and Leverage ( Indonesia Stock Exchange Study 2019-2024 )

Angel Margaretha (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)
Diana Airawaty (Mercu Buana University, Yogyakarta, Indonesia)
Fatkhudin Muaziz (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)

JAATB
Vol 5 No 1 (2026): September 2026

Objective: This study aims to determine the Influence of Capital Intensity, Profibilitas, Company Size and Leverage on Tax Aggressiveness in State-Owned Companies Listed on the Indonesia Stock Exchange in 2019-2024". Design/Methodology/Approach: This study uses quantitative data, the sample in this study is 15 state-owned companies listed on the Indonesia Stock Exchange in the 2019-2024 period. The analysis technique used to test the hypothesis was multiple regression analysis using eviews-9 software Conclusion: The results of this study indicate that the capital intensity variable has a positive and statistically insignificant effect on tax aggressiveness, the profitability variable has a positive and statistically insignificant effect on tax aggressiveness, the company size variable has a negative and statistically insignificant effect on tax aggressiveness, the leverage variable has a negative and statistically insignificant effect on tax aggressiveness. Originality/value: This study discusses tax aggressiveness and other factors such as capital intensity, profitability, company size and leverage focusing on mining companies energy tbk. This study uses Cash Effective Tax Rate (CETR) as a measure of tax aggressiveness.