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In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and leverage, but it cannot moderate the impact of profitability.

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.