Pengaruh Kepemilikan Institusional, Intensitas Modal Dan Corporate Social Responsibility Terhadap Agresivitas Pajak

Abstract

This study aims to analyze the effect of institutional ownership, capital intensity, and corporate social responsibility (CSR) on tax aggressiveness in pharmaceutical and telecommunications companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used a quantitative purposive sampling technique, with a total of 32 sample companies meeting the criteria for the availability of annual reports and research variable data. Data were analyzed using multiple linear regression, T-test, simultaneous (F) test, and coefficient of determination (R²) using SPSS 26.0. The results indicate that institutional ownership and CSR significantly influence tax aggressiveness, while capital intensity does not. This finding supports Agency Theory, which suggests that ownership structure and corporate social responsibility can control tax avoidance practices. The study's limitations lie in its limited sector scope and relatively short observation period. Therefore, future research is expected to expand the sector coverage and include other relevant variables. This study provides practical contributions for regulators, investors, and companies in designing sustainable tax compliance strategies. Keywords: Tax Aggressiveness, Institutional Ownership, Capital Intensity, Corporate Social Responsibility