The Effect of Fixed Asset Intensity, Transfer Pricing, and Institutional Ownership on Tax Aggressiveness

Abstract

This study aims to inform the government, companies as taxpayers, and academics about the risks and factors that influence tax aggressiveness. This study is a descriptive quantitative study with secondary data from financial statements of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. With the E-views 12 tool, panel data is estimated to obtain a Random Effect Model. Hypothesis testing indicates that fixed asset intensity has a significant and positive effect on tax aggressiveness. The transfer pricing and institutional ownership variables in this study do not affect tax aggressiveness.