Pengaruh Firm Size, Capital Intentisy dan Corporate Social Responsibility terhadap Agresivitas Pajak

Giadita Sahrani (Universitas Pamulang)
Sevty Wahiddirani Saputri (Universitas Pamulang)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

This study aims to examine the effect of Firm Size, Capital Intensity, and Corporate Social Responsibility on Tax Aggressiveness. The sample consists of Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange during 2020–2024. Data were obtained from financial statements and annual reports. Purposive sampling was employed, resulting in 12 companies observed over five years, yielding 60 firm-year observations. Panel data regression analysis was conducted using EViews 12 software. The findings show that Firm Size, Capital Intensity, and Corporate Social Responsibility simultaneously influence Tax Aggressiveness. Partially, Firm Size and Capital Intensity significantly affect Tax Aggressiveness, while Corporate Social Responsibility has no significant effect. These results suggest that larger firms and those with higher capital intensity tend to engage more in tax aggressiveness, whereas CSR activities do not alter tax behavior. The study contributes to understanding determinants of tax aggressiveness in Indonesia’s Consumer Non-Cyclical sector and provides insights for policymakers, regulators, and academics.