Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation
This study aimed to analyze the influence of leverage, capital intensity, and profitability on tax aggressiveness with corporate social responsibility as a moderating variable. The object of this research is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-08-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7120 |
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| author | Hendrawan Hendrawan Estralita Trisnawati |
| author_facet | Hendrawan Hendrawan Estralita Trisnawati |
| author_sort | Hendrawan Hendrawan |
| collection | DOAJ |
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This study aimed to analyze the influence of leverage, capital intensity, and profitability on tax aggressiveness with corporate social responsibility as a moderating variable. The object of this research is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The method used in this study was quantitative with a purposive sampling approach to obtain secondary data from the company's annual report and sustainability report. Data analysis was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study showed that leverage and profitability had a positive effect on tax aggressiveness, while capital intensity did not have a significant effect. Furthermore, corporate social responsibility has been shown to negatively moderate the relationship between leverage and profitability to tax aggressiveness, but does not moderate the relationship between capital intensity and tax aggressiveness. These findings indicate that a commitment to social responsibility can dampen companies' tendency to aggressively evade taxes. This research made an important contribution to the development of the tax accounting literature as well as practical implications for policymakers and corporate management in designing ethical and sustainable tax strategies.
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| format | Article |
| id | doaj-art-8ba0d40a7ace4848b8e3e054efbc8ae1 |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-8ba0d40a7ace4848b8e3e054efbc8ae12025-08-22T16:52:03ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-08-018310.31538/iijse.v8i3.7120Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility ModerationHendrawan Hendrawan0Estralita Trisnawati1Universitas Tarumanagara, Jakarta Barat, IndonesiaUniversitas Tarumanagara, Jakarta Barat, Indonesia This study aimed to analyze the influence of leverage, capital intensity, and profitability on tax aggressiveness with corporate social responsibility as a moderating variable. The object of this research is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The method used in this study was quantitative with a purposive sampling approach to obtain secondary data from the company's annual report and sustainability report. Data analysis was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study showed that leverage and profitability had a positive effect on tax aggressiveness, while capital intensity did not have a significant effect. Furthermore, corporate social responsibility has been shown to negatively moderate the relationship between leverage and profitability to tax aggressiveness, but does not moderate the relationship between capital intensity and tax aggressiveness. These findings indicate that a commitment to social responsibility can dampen companies' tendency to aggressively evade taxes. This research made an important contribution to the development of the tax accounting literature as well as practical implications for policymakers and corporate management in designing ethical and sustainable tax strategies. https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7120Tax Aggressiveness, Corporate Social Responsibility, Non-Cyclical Consumer Sector, Moderated Regression Analysis |
| spellingShingle | Hendrawan Hendrawan Estralita Trisnawati Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation Indonesian Interdisciplinary Journal of Sharia Economics Tax Aggressiveness, Corporate Social Responsibility, Non-Cyclical Consumer Sector, Moderated Regression Analysis |
| title | Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation |
| title_full | Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation |
| title_fullStr | Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation |
| title_full_unstemmed | Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation |
| title_short | Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation |
| title_sort | leverage capital intensity profitability and tax aggressiveness the role of corporate social responsibility moderation |
| topic | Tax Aggressiveness, Corporate Social Responsibility, Non-Cyclical Consumer Sector, Moderated Regression Analysis |
| url | https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7120 |
| work_keys_str_mv | AT hendrawanhendrawan leveragecapitalintensityprofitabilityandtaxaggressivenesstheroleofcorporatesocialresponsibilitymoderation AT estralitatrisnawati leveragecapitalintensityprofitabilityandtaxaggressivenesstheroleofcorporatesocialresponsibilitymoderation |