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Lusiana Dewi, Putri
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Economics, Econometrics & Finance

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Profitability Moderates The Relationship Between Capital Intensity and Firm Size on Tax Aggressiveness Wenten, I Ketut; Lusiana Dewi, Putri
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16653

Abstract

This study aims to test and analyze profitability in moderating the relationship between capital intensity and firm size on tax aggressiveness. The analysis was carried out using the annual reports of companies listed in the consumer non-cyclical sector on the Indonesia Stock Exchange (IDX) during the 2019-2023 timeframe. The samples contained in this study were 34 consumer non cyclical companies obtained using purposive sampling technique Data was gathered from Indonesia Stock Exchange (IDX) listings or through the official website of each company. The results showed that capital intensity had no effect on tax aggressiveness, firm size had no effect on tax aggressiveness, profitability was unable to moderate / weaken the effect of capital intensity on tax aggressiveness, profitability was unable to moderate / weaken the relationship between firm size and aggressiveness.  
Co-Authors Wenten, I Ketut