<![CDATA[Tax management has become increasingly important for companies because tax obligations can affect profitability and financial efficiency, while differences in corporate characteristics may influence the strategies adopted to manage tax burdens. In this context, capital intensity, leverage, and firm size are relevant factors to examine, particularly in the Basic Materials sector, which has distinctive asset structures and substantial investment requirements. This study aims to analyze the effect of capital intensity and leverage on tax management, with firm size as a moderating variable, in Basic Materials sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research employed a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results indicate that capital intensity affects tax management, whereas leverage has no significant effect on tax management. Furthermore, firm size is unable to moderate the relationship between capital intensity and tax management or between leverage and tax management. These findings contribute to the development of corporate tax management strategies and provide references for future research.]]>
Copyrights © 2026
