THE INFLUENCE OF SALES GROWTH, CAPITAL INTENSITY, AND CORPORATE SOCIAL RESPONSIBILITY TO TAX AGGRESSIVENESS CASE STUDIES OF MANUFACTURING COMPANIES REGISTERED ON THE IDX 2014-2018

Abstract

The purpose of this research is to see whether there is an influence between sales growth,
capital intensity, and corporate social responsibility on tax aggressiveness in manufacturing
companies listed on the IDX in 2014-2018. This study uses a quantitative approach, and uses
multiple regression analysis to test sales growth, capital intensity, and corporate social
responsibility towards tax aggressiveness. From the results of statistical tests, it is found that
sales growth and capital intensity have no partial or significant effect on tax aggressiveness,
while corporate social responsibility has a partial and significant effect on tax
aggressiveness.
Keywords: Sales Growth, Capital Intensity, tax aggressiveness