Pengaruh Leverage, Ukuran Perusahaan, Nilai Perusahaan dan Kepemilikan Manajerial Terhadap Agresivitas Pajak pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to analyze the influence of leverage, firm size, firm value, and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange. Tax aggressiveness has become a critical issue in corporate financial management practices, particularly in the context of optimizing tax burdens through strategies that remain within legal boundaries. The study adopts a quantitative approach using panel data regression methods. Data processing and analysis were conducted using EViews version 12. The research sample consists of 13 technology sector companies selected through purposive sampling, with an observation period spanning five years (2019-2023), resulting in a total of 65 observations. The analysis results indicate that leverage and firm value have a negative effect on tax aggressiveness. Conversely, managerial ownership is found to have a positive effect on tax aggressiveness. Meanwhile, firm size does not show a significant influence on tax aggressiveness.