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All Journal Media Akuntansi Perpajakan
Yussi Dwi Luthfiah
Pamulang University
Economics, Econometrics & Finance Social Sciences

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Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Institusional terhadap Agresivitas Pajak dengan Financial Distress Sebagai Variabel Moderasi Yussi Dwi Luthfiah; Linawati Linawati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9533

Abstract

This study aims to examine the effect of capital intensity, sales growth, and institutional ownership on tax aggressiveness with financial distress as a moderating variable. This research employs a quantitative approach using purposive sampling on property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The results indicate that capital intensity and institutional ownership do not affect tax aggressiveness, while sales growth affects tax aggressiveness. In addition, financial distress is able to moderate the effect of capital intensity on tax aggressiveness, sales growth on tax aggressiveness, and institutional ownership on tax aggressiveness. Therefore, companies need to consider financial conditions and tax policies to reduce the potential for tax aggressiveness. 
Co-Authors Linawati Linawati