The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable

This study's objective was to analyze the impact of capital intensity, inventory and profitability on tax aggressiveness, with debt level serving as a moderator. study includes three independent factors, namely Capital Intensity, Inventory Profitability; one dependent variable, Tax Aggressiveness; moderating Debt Level or Leverage. In this study, 17 firms out total observation 45 companies research objects LQ45 company index listed Indonesia Stock Exchange (IDX) from 2017 2021 met inclusion requirements. According findings intensity has beneficial effect aggression. The variable no positive unpredictable favorable aggressiveness. association between aggression cannot be moderated by leverage. leverage moderates in way can also used encourage investors shareholders receive financial statement information offered greater care when making investment decisions. For able determine policies that maintain business continuity meet expectations will carry