Literature Review: The Effect of Capital Intensity and Company Size on Tax Aggressiveness
Keywords:
Capital Intensity , Company Size , Tax Aggressiveness, Systematic Literature ReviewAbstract
This study aims to examine and analyze the results of previous studies related to the effect of capital intensity and company size on tax aggressiveness in companies. Through data analysis sourced from 30 articles indexed by Sinta in the period 2020–2025. This study uses a Systematic Literature Review (SLR) approach. The results show that capital intensity has an effect on tax aggressiveness, where the higher the capital intensity, the lower the level of tax aggressiveness tends to be due to increased depreciation expenses that reduce taxable income. However, some studies find that capital intensity does not significantly affect tax aggressiveness because fixed assets are mainly used to support operational activities. On the other hand, company size generally has a positive effect on tax aggressiveness, as large companies have more adequate resources for tax planning, although some studies show different results.
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Copyright (c) 2026 Elsha Vani Br Anak Ampun, Suriate Br Bancin, Thesalonika Sinambela, Deliana Deliana, Khanti Listya (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
