Determinants of Corporate Tax Aggressiveness: Evidence from Listed Companies on the Indonesia Stock Exchange

The government continues to optimize tax revenue by closing various tax avoidance loopholes. However, tax aggressive practices still occur through various mechanisms that contradict the government's goal of maximizing state revenue. The purpose of this study is to empirically test the effects of Dividend Policy, Thin Capitalization, Transfer Pricing, Deferred Tax, and Tunneling Incentives on tax aggressiveness. The population in this study was all companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample was selected using purposive sampling based on predetermined criteria, resulting in 900 data points. The data were processed and analyzed using EViews. Based on the analysis, it can be concluded that Dividend Policy, Thin Capitalization, and Transfer Pricing have no effect on tax aggressiveness. Deferred Tax has a negative effect on tax aggressiveness. Tunneling Incentives have a positive effect on tax aggressiveness.