The Effect of Capital Intensity and Profitability on Tax Management with Leverage as a Moderator
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This study analyzes tax management in basic materials companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024 period by examines the effect of capital intensity and profitability with leverage as a moderating variable. This research is based on the inconsistency of previous empirical findings and the need for companies to optimize their tax management strategies. A quantitative approach with secondary data is applied in this study, with samples selected through purposive sampling and obtained 29 frims with 116 observation data. The data were processed using Eviews 13. The results show that capital intensity has no effect on tax management, while profitability has a positive effect on tax management. In another aspect, this study finds that leverage is unable to moderate the effect of capital intensity and profitability on tax management. Based on these results, this study concludes that tax management in basic materials companies during the 2021-2024 period is not influenced by capital intensity, but is influenced by the level of profitability. In addition, leverage does not play a role as a variable that strengthens or weakens the relationship between independent variables and tax management.
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