The impact of capital intensity and corporate social responsibility on tax aggressiveness with profitability moderated role: Study on consumption good industry sub-sectors company In Indonesia Stock Exchange 2017-2022
1 Economic and Business Faculty, Department of Accounting, University of Widya Gama Mahakam, Samarinda, Indonesia.
2 Magister Management Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia, Banjarmasin, Indonesia.
3 Economic and Business Faculty, Department of Management, University of Kutai Kartanegara, Tenggarong, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2023, 20(02), 347–356
Article DOI: 10.30574/wjarr.2023.20.2.2248
Publication history:
Received on 25 September 2023; revised on 02 November 2023; accepted on 04 November 2023
Abstract:
This study seeks to examine and elucidate the impact of capital intensity (CI), return on assets (ROA), and corporate social responsibility (CSR) on tax aggressiveness (TA) in the food and beverage sub-sector companies listed on the Indonesian capital market. Additionally, it aims to explore the indirect relationship between CI and TA mediated by ROA. The study was carried out on nonfinancial sector firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This study employed quantitative data and relied on secondary data sources, indicating that information was acquired, gathered, and analyzed from external sources. This study conducted hypothesis testing to examine the direct impact of CI, ROA, and CSR on TA, as well as the indirect impact of ROA as a moderator between CI and TA. The analysis was performed using MRA analysis with IBM SPSS Process by Andrew Hayes. Hypotheses were tested using a t-test to assess the regression coefficients, with a significance level of 5 percent. The study's results confirm the established research model, demonstrating that CI, ROA, and CSR have a direct, negative, and considerable impact on TA. Additionally, this research has successfully developed a theoretical model illustrating this influence. The use of ROA reduces the association between CI and TA. (2) To provide a theoretical framework that examines the influence of corporate image (CI), return on assets (ROA), and corporate social responsibility (CSR) on taxpayer attitude (TA) using the system employed by Indonesian taxpayers. (3) To conduct an empirical investigation on the elements that affect taxpayer behavior and their impact on TA. This study update focuses on the research variable, which serves as a thorough determinant of the TA variable. It combines the CI and ROA variables and tests their impact on TA. Additionally, it examines the moderating role of the ROA variable.
Keywords:
Capital intensity; Tax aggressiveness; ROA; CSR; IDX
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