This research has purposed to determine (1)
the effect of capital intensity on tax aggressiveness (2)
The Impact of leverage on tax aggressiveness (3) The
influence of capital intensity and leverage has
simultaneously influence towards the tax aggressiveness
from mining companies which have been registered on
the Indonesia Stock Exchange in the 2014-2018 period.
The research used quantitative description methods by
total population of 47 mining companies which have
been registered. on the Indonesia Stock Exchange
during the 2014-2018 period.The Determination of the
sample using purposive sampling method and contained
sample of 45 samples. The Data analysis techniques by
using descriptive statistics and multiple linear
regression. The conclution of this research is the capital
intensity has affect on the tax aggressiveness, while
leverage has no affects on the tax aggressiveness.
Meanwhile the capital intensity and leverage has
simultaneously affects on the tax aggressiveness.
Keywords : Capital Intensity, Leverage and Tax Aggressiveness