Work

The Effect of Capital Intensity and Company Size on Tax Aggressiveness with Profitability Moderation

Year: 2025

Type: article

Abstract: This study aims to examine the effect of capital intensity and firm size on tax aggressiveness, with profitability as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, with an observation span of five years. A total of 17 companies were selected as samples using purposive sampling. The data were analyzed using multiple linear regression analysis. The results show that, partially, capital intensity has a positive but insignificant effect on tax aggressiveness, and firm size also has a positive but insignificant effect on tax aggressiveness. Simultaneously, capital intensity and firm size have a positive and significant effect on tax aggressiveness. Based on the moderated regression analysis (MRA), profitability is able to strengthen the influence of capital intensity but is unable to strengthen the influence of firm size on tax aggressiveness.

Source: International Journal of Economics and Management Research

DOI: 10.55606/ijemr.v4i1.306

Authors: Jennifer Jennifer, Juliandi Sahputra, Latersia Br Gurusinga

Institution: STMB Multismart

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4410196153

FWCI:

Cites:

Cited by:

Related to: 10