[ABSTRAK
Penelitian ini menjelaskan pengaruh Tax Aggressiveness yang diterapkan olehperusahaan terhadap penggunaan utang sebagai penyusun struktur modal bagiperusahaan yang diukur dengan menggunakan Tax Shelter, Discretionary Book-Tax Difference,Cash Effective Tax Rate, dan Effective Tax Rate pada perusahaan.Penelitian ini menemukan bahwa terdapat pengaruh antara agresivitas pajakterhadap penggunaan utang, dimana perusahaan dengan strategi manajemen pajakyang lebih agresif akan menggunakan tingkat utang yang lebih rendah.

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ABSTRACT
This research provide an explanation about the impact of corporate taxaggressiveness measured by Tax Shelter, Discretionary Book-Tax Difference,Cash Effective Tax Rate, and Effective Tax Rate to debt as capital structure of thefirm. This research finds that there is an impact between tax aggressivenessmanagement and debt used as capital structure of the firms. More aggressive taxmanagement strategies they used, the firm will use lower debt level.;This research provide an explanation about the impact of corporate taxaggressiveness measured by Tax Shelter, Discretionary Book-Tax Difference,Cash Effective Tax Rate, and Effective Tax Rate to debt as capital structure of thefirm. This research finds that there is an impact between tax aggressivenessmanagement and debt used as capital structure of the firms. More aggressive taxmanagement strategies they used, the firm will use lower debt level., This research provide an explanation about the impact of corporate taxaggressiveness measured by Tax Shelter, Discretionary Book-Tax Difference,Cash Effective Tax Rate, and Effective Tax Rate to debt as capital structure of thefirm. This research finds that there is an impact between tax aggressivenessmanagement and debt used as capital structure of the firms. More aggressive taxmanagement strategies they used, the firm will use lower debt level.]