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Jamaluddin Majid
Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia
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Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies Mohammad Hafis Zaenal; Jamaluddin Majid; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.29

Abstract

Tax aggressiveness is a crucial issue in corporate governance in Indonesia because it directly impacts state revenue and corporate legitimacy in the eyes of stakeholders. Differences in corporate financial characteristics, particularly capital intensity, inventory intensity, and leverage, are thought to influence a company's tendency to manage its tax obligations. This study aims to analyze the effect of capital intensity, inventory intensity, and leverage on tax aggressiveness and examine the role of Corporate Social Responsibility (CSR) as a moderating variable. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study sample consisted of 80 observations selected using a purposive sampling method. Hypothesis testing was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that capital intensity, inventory intensity, and leverage have a significant effect on tax aggressiveness. Furthermore, CSR disclosure is proven to strengthen the influence of inventory intensity and weaken the influence of capital intensity and leverage on tax aggressiveness. These findings indicate that CSR acts as a governance mechanism capable of moderating the relationship between corporate financial characteristics and tax aggressiveness. The primary contribution of this research is providing empirical evidence that CSR functions not only as a corporate social responsibility but also as a control instrument in corporate tax strategies in Indonesia.
Co-Authors A., Chevy Herli Sumerli Abda Abda Abdul Rasyid Aditya, Roby Agus Setiyawan Ahmad Efendi Alfian Fani Alim Azhari Muttaqien Alvionita Paru, Maria Ameliyani, Rizki Amir, Muh Ikraam Sayyid Andi Ruslan Andi Wawo Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arifin, Agus Zainul Arsyad, Kamaruddin Asse, Ambo ASTRINA TAHANG Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Chevy Herli Sumerli Dede Rustaman Della Fadhilatunisa Dhety Chusumastuti Dian Hajra Diawati, Prety Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami fadil, Ahmad Fahrudin Fahrudin Faizah, Siti Nur Fajrin, Farid Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi Hiras Pasaribu HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Jannah, Raodahtul Judijanto, Loso Jumriati, Jumriati Kadir, Amiruddin Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Linda Lidyawati Lutfi, Muhtar Made Susilawati Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Mohammad Hafis Zaenal Muh. Fachrul Ryantama Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syafri, Muhammad Muhammad Yusuf Hidayat, Muhammad Yusuf Muin, Rahmawati Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Namla Elfa Syariati Naslia Naslia Ngurah Pandji ningrum, dedah - Nur Rahma Sari Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurwijayanti Oktafia, Lefin Parmatasari, Rika Dwi Ayu Possumah, Bayu Taufik Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Rasti Pebry Pebry Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth ROOSGANDA ELIZABETH RR. Ella Evrita Hestiandari Rusman, Hedar Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapa, Nasrullah Bin Sapriadi, Nia Rahmadani Sapril Sardi Juardi Saprin Saprin Saprin Saprin, Saprin Saputra, Reza Eka Sardi Juardi, Muh. Sapril Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudiana, Urip SUHARTONO Suhartono Suhartono Suhartono Suhartono Suwandi Ng Suwandi, Memen Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Tabe, Ridwan Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Uli Wildan Nuryanto Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Zainal Abidin