Effect of capital intensity, leverage, liquidity, moderated by company size on tax agressiveness (Empirical study on energy companies listed on the Indonesia Stock Exchange for the 2018-2022 period)

Abstract

Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables on tax aggressiveness. Method: This study used Energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chosen. The data analysis in this study used panel data regression with views. Results: Capital intensity has a negative effect on tax aggressiveness; leverage and liquidity have no effect on tax aggressiveness; company size can moderate the effect of capital intensity on tax aggressiveness, but company size cannot moderate the effect of leverage and liquidity on tax aggressiveness.