Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Aggressiveness dengan Corporate Social Responsibility sebagai Variabel Moderasi
DOI:
https://doi.org/10.37481/jmeb.v6i3.2334Keywords:
Capital Intensity, Corporate Social Responsibility, Inventory Intensity, Tax AggressivenessAbstract
This study aims to analyze the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness with Corporate Social Responsibility as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used is quantitative method with secondary data in the form of company annual financial reports. The sampling technique used purposive sampling with certain criteria, resulting in 28 sample companies with a total of 140 observations over 5 years. The data analysis technique used panel data regression with the help of EViews 13 and Microsoft Excel 2019 software. The results showed that simultaneously, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. However, partially, Capital Intensity does not have a significant effect on Tax Aggressiveness, Inventory Intensity does not have a significant effect on Tax Aggressiveness, Corporate Social Responsibility is unable to moderate the effect of Capital Intensity on Tax Aggressiveness, and Corporate Social Responsibility is unable to moderate the effect of Inventory Intensity on Tax Aggressiveness. This study contributes to the development of agency and legitimacy theory in the context of taxation, as well as serving as a reference for companies and regulators in formulating more effective and transparent tax policies.
References
Alkausar, B., Lasmana, M. S., & Soemarsono, P. N. (2020). Tax aggressiveness: A meta analysis in agency theory perspective. TIJAB (The International Journal of Applied Business), 4(1), 52–62. https://doi.org/10.20473/tijab.v4.i1.2020.52-62.
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. https://doi.org/10.1016/j.jfineco.2005.02.002
Direktorat Jenderal Pajak. (2022, 23 Desember). Pemerintah sesuaikan aturan pajak penghasilan. Kementerian Keuangan Republik Indonesia.
Fatahillah, B., & Sastri, E. T. (2025). Pengaruh capital intensity, inventory intensity dan firm size terhadap agresivitas pajak. Jurnal Intelek Insan Cendikia, 2(10), 17110–17123.
Fitriani, R. A., & Indrati, M. (2022). The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable. Ilomata International Journal of Tax and Accounting, 4(2). https://doi.org/10.52728/ijtc.v4i2.678.
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh capital intensity, inventory intensity, profitabilitas dan leverage terhadap agresivitas pajak. Eksis: Jurnal Riset Ekonomi dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289
Ibrahim, R., Sutrisno, T., & Rusydi, M. K. (2021). The influence factors of tax avoidance in Indonesia. International Journal of Research in Business and Social Science, 10(5), 1–10. https://doi.org/10.20525/ijrbs.v10i5.1295
Lanis, R., & Richardson, G. (2018). Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis. Journal of Accounting, Auditing & Finance, 33(2), 228–251. https://doi.org/10.1177/0148558X16654834
Pratama, I., & Suryarini, T. (2020). The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, 9(3), 208–214. https://doi.org/10.15294/aaj.v9i3.42687.
Putra, F. A., & Lindrianasari. (2018). Kinerja lingkungan dan tingkat pengungkapan CSR sebelum dan sesudah UU No. 47 Tahun 2012. Jurnal Akuntansi dan Keuangan, 23(1). https://doi.org/10.23960/jak.v23i1.94
Said, A. L. (2018). Corporate social responsibility dalam perspektif governance. Deepublish.
Saputra, I., & Murwaningsari, E. (2021). Do environmental performance and disclosure contribute to the economic performance? The moderating role of corporate action. Journal of Accounting Research, Organization and Economics, 4(1), 29–47. https://doi.org/10.24815/jaroe.v4i1.18672
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(1). https://doi.org/10.31106/jema.v17i1.3609.
