PENGARUH KONEKSI POLITIK, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

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Leverage positively affects tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange.
The Effective Tax Rate (ETR) serves as a measure of tax aggressiveness in this analysis of 75 observations.
Data was analyzed using panel data techniques to discern the influences of political connections and capital intensity.
These findings highlight the role of financial leverage in shaping tax strategies in the manufacturing sector.

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Observational analysis finds leverage increases tax aggressiveness in manufacturing companies, suggesting areas for policy focus.

Istifatul Khasanah (2025) studied this question.

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