The Influence of Corporate Social Responsibility, Capital Intensity, and Company Size on Tax Aggressiveness (An Empirical Study of Manufacturing Companies in the Food and Beverage Industry Subsector Listed on the Indonesia Stock Exchange for the Period 2020–2024)

This study aims to determine the influence of Corporate Social Responsibility (CSR), Capital Intensity, and Firm Size on Tax Aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2024. A quantitative causal associative approach was employed using secondary data from financial statements and annual reports. Purposive sampling yielded 18 companies with 90 observation units, analyzed through panel data regression using EViews 12. Results show that Capital Intensity has a positive and significant effect on Tax Aggressiveness, while CSR and Firm Size have no significant effect. Simultaneously, all three variables significantly influence Tax Aggressiveness, explaining 50.64% of its variation. Tax authorities should intensify supervision of companies with high fixed asset proportions that potentially exploit depreciation as a tax planning instrument.