The Effect of Capital Intensity, Profitability, and Leverage on Tax Aggressiveness (An Empirical Study of the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange)

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Profitability significantly affects tax aggressiveness, with a t-count of -2.445, indicating a strong relationship.
Leverage also shows a significant effect on tax aggressiveness with a t-count of 2.179, highlighting its importance.
Capital intensity does not significantly impact tax aggressiveness, as demonstrated by a t-count of -0.019.
Overall tests suggest that the combination of capital intensity, profitability, and leverage significantly influences tax aggressiveness.

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Empirical analysis shows profitability and leverage significantly affect tax aggressiveness in food firms, indicating financial strategies matter.

Duha et al. (2025) studied this question.

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Empirical analysis shows profitability and leverage significantly affect tax aggressiveness in food firms, indicating financial strategies matter.