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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN
Agung Budi Utomo
Universitas Mercu Buana
Economics, Econometrics & Finance

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Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak Agung Budi Utomo; Giawan Nur Fitria
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18800

Abstract

 The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.
Co-Authors Giawan Nur Fitria