PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR NON-CYCLICAL YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2024

1. Introduction 2. Literature Review 2.1 Leverage in Financial Management 2.2 Managerial Ownership Influence 2.3 Capital Intensity and Tax Strategies 2.4 Tax Aggressiveness in Corporate Strategy 2.5 Prior Studies and Trends 3. Research Methodology 3.1 Research Design Overview 3.2 Sample Selection Criteria 3.3 Data Collection Process 3.4 Variables Measurement and Analysis 3.5 Statistical Tools and Techniques 4. Leverage and Tax Aggressiveness 4.1 Theoretical Framework 4.2 Empirical Evidence and Discussion 4.3 Leverage Metrics in Practice 5. Managerial Ownership Impact 5.1 Ownership Structures in Firms 5.2 Relationship with Tax Behavior 5.3 Case Studies and Comparisons 6. Capital Intensity Consideration 6.1 Defining Capital Intensity 6.2 Its Influence on Tax Practices 6.3 Industry-Specific Insights 7. Empirical Findings 7.1 Data Interpretation and Results 7.2 Leverage's Role in Tax Strategies 7.3 Managerial Ownership Effects 7.4 Capital Intensity Implications 8. Conclusion and Recommendations 8.1 Overall Findings Summary 8.2 Implications for Policymaking 8.3 Suggestions for Future Research