Title:
INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS MODERATING VARIABLE

Authors:
Kezia Yosephine and Juniati Gunawan

Abstract:
The purpose of this study is to determine the impact of profitability, leverage, and capital intensity on tax aggressiveness, as well as the role of firm size in moderating the impact of profitability, leverage, and capital intensity on tax aggressiveness. In this study, the population consisted of 118 companies from the primary consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX). This study used a purposive sampling method to collect 160 data points from 32 companies in the primary consumer goods industry sector over 5 years, from 2017 to 2021. Multiple linear regression analysis and Moderated Regression Analysis (MRA) were used in this study and were tested using the IBM SPSS version 27 application. The results showed that profitability and capital intensity had a positive and significant influence on tax aggressiveness, whereas leverage did not influence tax aggressiveness. Furthermore, company size does not influence the influence of profitability on tax aggressiveness. Firm size, on the other hand, can moderate the positive influence of leverage and the negative influence of capital intensity on tax aggressiveness.

Keywords:
Tax Aggressiveness, Profitability, Leverage, Capital Intensity