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All Journal JURNAL GEOGRAFI Geografi dan Pengajarannya JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Okta, Okta
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Economics, Econometrics & Finance Education Physics Social Sciences

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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The Role of Profitability as an Intervening Variable in the Influence of Capital Intensity Ratio and Leverage on Corporate Tax Management Yuni, Sri; Christian, Ferry; Okta, Okta
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.005

Abstract

Purpose: The purpose of this study is to determine the role of profitability as a mediating variable in the influence between capital intensity ratio and leverage on tax management. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses path analysis with SPSS 25. Findings: The findings of this study indicate that capital intensity ratio and leverage have a significant effect on profitability. While capital intensity ratio, leverage and profitability have a significant effect on tax management. However, the profitability variable does not mediate the relationship between capital intensity ratio and leverage on tax management. Implication: This study can be useful for companies in making decisions related to tax management. Originality: This study offers an approach for companies in understanding how capital structure, capital intensity, and profitability interact in the context of tax management.
Co-Authors Christian, Ferry Harapan, Edi Murjainah, Murjainah Yuni, Sri