Pengaruh Capital Intensity Dan Corporate Social Responsibility Terhadap Agresitivitas Pajak Pada Perusahaan Makanan Dan Minuman Yang Tredaftar Di BEI Periode 2019-2024

This study examines the influence of capital intensity and corporate social responsibility on tax aggressiveness in food and beverage companies listed on the Indonesia Stock Exchange during 2019-2024. Using a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS software, this research analyzes 23 companies selected through purposive sampling method. The findings reveal that capital intensity has a significant positive effect on tax aggressiveness, indicating that companies with high fixed assets directly influence tax aggressiveness strategies. Similarly, CSR demonstrates a significant positive effect on tax aggressiveness, suggesting that CSR disclosure is sufficiently strong to influence tax aggressiveness in this industry. These results contribute to understanding how operational and social factors shape tax planning strategies in Indonesian manufacturing sector.

Keywords : Capital intensity, Corporate Social Responsibility, Tax aggressiveness