The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation

Hustna Dara Sarra, Lathiifa Lathiifa

Abstract


The practice of tax aggressiveness in manufacturing companies in the basic materials sector is an important concern given its significant contribution to state revenue. This study aims to analyze the influence of liquidity, leverage, and capital intensity on tax aggressiveness with profitability as a moderation variable. Using financial statement data from 26 companies for the 2020-2023 period selected through the purposive sampling method, this study applied Moderated Regression Analysis (MRA) with E-views 12. The results of the study showed: (1) liquidity had no effect on tax aggressiveness; (2) leverage has a positive effect on tax aggressiveness; (3) capital intensity affects tax aggressiveness; (4) profitability does not moderate the relationship between liquidity and leverage with tax aggressiveness; However, (5) it succeeded in moderating the relationship between capital intensity and tax aggressiveness. These findings make a theoretical contribution to the development of the corporate tax literature and a practical one for tax authorities in overseeing tax planning practices. The novelty of the research lies in a comprehensive approach by combining the three main determinants of tax aggressiveness while testing the role of profitability moderation in the specific context of basic material companies in Indonesia, the pandemic period and post-pandemic (2020-2023), which has not been explored much in previous research.

Keywords


Likuiditas, Leverage, Capital Intensity, Agresivitas Pajak, Profitabilitas

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References


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DOI: http://dx.doi.org/10.31000/bvaj.v9i1.14299

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