Pengaruh Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2021-2024

This study aims to examine the effect of Leverage, Company Size, and CSR on Tax Aggressiveness in industrial goods subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using 40 observations from 11 companies and a purposive sampling method, data analysis was performed through multiple linear regression with SPSS 30. Based on the results of data analysis, Leverage has no significant effect on tax aggressiveness with a calculated t-value = 0.443 and sig. = 0.661 (> 0.05). Company Size has a negative and significant effect on tax aggressiveness with a calculated t-value = -2.068 and sig. = 0.045 (< 0.05). Meanwhile, CSR (Corporate Social Responsibility) actually shows a positive and significant effect on tax aggressiveness with a calculated t-value = 2.562 and sig. = 0.014 (< 0.05). The results of the simultaneous test show that F-count = 4.036 > F-table = 3.226 with a significance level of 0.013 < 0.05. Thus, structural factors, scale of operations, and corporate social aspects collectively influence corporate tax decisions.