Pengaruh Intensitas Aset Tetap, Kepemilikan Asing Dan Ukuran Perusahaan Terha…

ABSTRACT This study aims to determine the influence of the fixed asset intensity, foreign ownership, and company size on tax aggressiveness in energy sector companies listed on the IDX in 2019-2023. The dependent variable is tax aggressiveness measured using CETR. The independent variable, namely the fixed asset intensity, is measured using the average total assets, the foreign ownership …