PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN TINGKAT HUTANG SEBAGAI VARIABEL MODERASI

This study aims to examine how the effect of Capital Intensity, Inventory Intensity and Profitability on Tax Aggressiveness with Debt Level as a moderating variable. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2022. The sampling technique was purposive sampling and obtained a sample of 63 companies. This type of research is associative research and the data used is secondary data. The results of this study indicate that capital intensity has a positive effect on tax aggressiveness, inventory intensity has a positive effect on tax aggressiveness, while profitability has no effect on tax aggressiveness. Leverage as a moderating variable is not able to moderate the capital intensity, inventory intensity and profitability variables on tax aggressiveness.