Pengaruh Laporan Keberlanjutan, Intensitas Modal Dan Ukuran Perusahaan Terhadap Agresivitas Pajak

This study aims to examine the effect of sustainability reporting, capital intensity and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employed a quantitativeapproach using secondary data obtained from annual reports, sustainability reports and financial statements. The sample consisted of 25 manufacturing companies with a total of 100 firm-year observations selected through purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS4. The findings indicate that sustainability reporting has a negative and significant effect on tax aggressiveness, implying that greater sustainability disclosure is associated with lower tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness, indicating that companies with higher investment in fixed assets tend to exhibit greater tax aggressiveness. Meanwhile, firm size has no significant effect on tax aggressiveness. Tax aggressiveness is influenced by sustainability reporting and capital intensity, whereas firm size does not significantly determine tax aggressiveness among manufacturing companies. This study provides empirical evidence regarding the determinants of tax aggressiveness in Indonesian manufacturingcompanies and enriches the application of Legitimacy Theory in explaining the relationship between sustainability reporting, capital intensity and tax aggressiveness.

Keywords: sustainability reporting, capital intensity, firm size, tax aggressiveness