Effect of Capital Intensity, Thin Capitalization, Transfer Pricing, Profitability and Sales Growth on Tax Aggressiveness

This study aims to analyze the effect of capital intensity, thin capitalization, transfer pricing, profitability, and sales growth on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange in 2017- 2020. This type of research is a quantitative research using secondary data in the form of company annual reports, sampling is carried out using the purposive sampling method. The sample in this study was 60 samples. The analytical method used in this research is Multiple Linear Regression Analysis which is processed using the Statistical Package for Social Science (SPSS) version 21 application. The results showed that capital intensity, thin capitalization, transfer pricing, and profitability have no significant effect on tax aggressiveness. Meanwhile, sales growth has a significant effect on tax aggressiveness.