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All Journal Jurnal Akuntansi Dan Manajemen
Sri Mairani Julina
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Economics, Econometrics & Finance

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PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Teguh Erawati; Sri Mairani Julina
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.160

Abstract

This research aims to examine the effect of capital intensity on tax aggressiveness with corporate social responsibility as a moderating variable. The data used in this research is secondary data by taking samples from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2021 period. Sample selection was carried out using a purposive sampling method from 140 companies that went public and obtained 38 samples that met the requirements. The research results show that capital intensity has a positive effect on tax aggressiveness, but corporate social responsibility as a moderating variable cannot moderate the effect of capital intensity on tax aggressiveness.
Co-Authors Teguh Erawati