INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH IN MULTIDISCIPLINARY EDUCATION ISSN(print): 2833-4515, ISSN(online): 2833-4531 Volume 03 Issue 02 February 2024 DOI: 10.58806/ijirme.2024.v3i2n09, Impact factor- 5.138 Page No.192-202 IJIRME, Volume 3 Issue 02 February 2024 www.ijirme.com Page 192 The Effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on Tax Aggressiveness of Property and Real Estate Company Listed on Indonesia Stock Exchange (IDX) for the Period 2016 – 2020 Saprudin 1 , Christin Natalia Meiditasari 2 , Fatimah 3 , M. Nordiansyah 4 1,2,3,4 The Faculty of Economics and Business, Lambung Mangkurat University, Indonesia ABSTRACT: This study aims to determine and analyse the effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on the Tax Aggressiveness of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. Using quantitative methods with associative relationships. The population in this study are Property and Real Estate Companies listed on the Indonesia Stock Exchange, with a sample of 17 companies. Sampling was done by using purposive sampling method. Data analysis technique used multiple linear regression. The results of the research shows that Leverage has an effect on Tax Aggressiveness. Meanwhile, Capital Intensity, Company Size, and Independent Commissioner have no effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can affect Tax Aggressiveness of Property and Real Estate Companies. KEYWORDS: Leverage, Capital Intensity, Company Size, Independent Commissioner, Tax Aggressiveness. INTRODUCTION Taxes are dues that must be paid by the citizens to the state. Tax revenue that obtained by the state intends to meet various needs and interests in the state, such as providing public facilities, and so on. This shows that Taxes can provide benefits for the citizens, although with indirectly result. The headway of Property and Real Estate business is supported by public interest and need of property. So many offices building, housing, and so on makes this sector an opportunity to earn large income. This thing, of course, also has an impact on company’s tax expense, so that Property and Real Estate sector has potential large tax revenue. Based on Undang – undang KUP Nomor 28 Tahun 2007 Pasal 1 Ayat 1, Taxes have binding and coercive characteristic. Therefore, in general, taxpayers – in this case corporate’s tax payers – will try to reduce the company’s tax expense, which known as Tax Aggressiveness. Tax Aggressiveness is an act of avoiding taxes carried out with the aim of reducing tax expense that must be paid. On the property sector, Tax Aggressiveness case occurred in 2013. It started from SIM simulator case, which later found the purchase of luxury house worth IDR 7,1 billion but on the notarial deed was reported only IDR 940 million. There was potential tax revenue that are not deposited into state treasury, including IDR 610 million of Value Added Tax (VAT) and IDR 300 million of Final Income Tax (Merdeka.com, 2013). Another case also occurred in 2020, which involved the real estate sales in Green Ar – Rayah, Gayungan, Surabaya by PT JSI with Sertifikat Hak Milik (SHM) in personal’s name, which supposed to be in company’s name. From this case, PT JSI is suspected of trying to avoid paying several taxes and levies, one of it is Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) (Radar Surabaya.ID, 2020). Another phenomenon regarding Tax Aggressiveness also explained by Tax Justice Network. On its report – The State of Tax Justice 2020 – it stated that tax revenue that cannot be collected due to tax avoidance practices in Indonesia was estimated about IDR 69,1 trillion, equivalent to 4,39% from total tax revenue in Indonesia (DDTC News, 2020). This also received a serious response from Direktorat Jenderal Pajak, that they would continue to monitor transactions involving special relationship. Tax Aggressiveness can be influenced by various factors. Several factors that considered to impact Tax Aggressiveness are Leverage, Capital Intensity, Company Size, and Independent Commissioner. Leverage is company’s ability to measure how much company’s assets are financed by debt. Leverage is considered capable to influence Tax Aggressiveness since the debt will cause debt interest expense. In tax regulations, interest expense can be deducted from taxable profit (deductible expense), so that the tax expense will be lower. Fadli (2016), in his research about Tax Aggressiveness of Manufacturing Sector shows that Leverage has positive effect on Tax Aggressiveness. The higher level of Leverage, the greater Tax Aggressiveness. The same result also