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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Lusiyanti Lusiyanti
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Aggressiveness dengan Corporate Social Responsibility sebagai Variabel Moderasi Lusiyanti Lusiyanti; Enan Trivansyah Sastri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2334

Abstract

This study aims to analyze the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness with Corporate Social Responsibility as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used is quantitative method with secondary data in the form of company annual financial reports. The sampling technique used purposive sampling with certain criteria, resulting in 28 sample companies with a total of 140 observations over 5 years. The data analysis technique used panel data regression with the help of EViews 13 and Microsoft Excel 2019 software. The results showed that simultaneously, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. However, partially, Capital Intensity does not have a significant effect on Tax Aggressiveness, Inventory Intensity does not have a significant effect on Tax Aggressiveness, Corporate Social Responsibility is unable to moderate the effect of Capital Intensity on Tax Aggressiveness, and Corporate Social Responsibility is unable to moderate the effect of Inventory Intensity on Tax Aggressiveness. This study contributes to the development of agency and legitimacy theory in the context of taxation, as well as serving as a reference for companies and regulators in formulating more effective and transparent tax policies.
Co-Authors Enan Trivansyah Sastri