Pengaruh Intensitas Modal, Pertumbuhan Penjualan terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Pemoderasi
DOI:
https://doi.org/10.37481/jmeb.v6i3.2289Keywords:
Capital Intensity, Sales Growth, Tax Aggressiveness, Independent Commissioners, Effective Tax RateAbstract
Tax aggressiveness remains an important concern because companies may seek to manage their tax burden while maintaining profitability. This study examines the effect of capital intensity and sales growth on tax aggressiveness and investigates whether independent commissioners moderate these relationships in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2021-2024. This quantitative study uses secondary data from annual reports and financial statements. Using purposive sampling, 46 companies were selected, resulting in 184 firm-year observations. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that capital intensity does not significantly affect tax aggressiveness, while sales growth has a significant effect. Simultaneously, capital intensity and sales growth significantly affect tax aggressiveness. However, independent commissioners do not significantly moderate the relationship between capital intensity and tax aggressiveness or between sales growth and tax aggressiveness. These findings suggest that sales growth is more closely associated with tax aggressiveness than capital intensity, while the proportion of independent commissioners does not significantly alter these relationships.
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