Jurnal Akuntansi Dan Manajemen
Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025

PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Teguh Erawati (Unknown)
Sri Mairani Julina (Unknown)

Article Info

Publish Date
21 Aug 2025

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.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi Dan Manajemen
Website

Abbrev

jam

Publisher

Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Manajemen is an Economic, Management, and Accounting Journal published by the Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara as a medium to study various phenomena or problems as well as the results of research related to Economics, Management, and Accounting in a ...