THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using secondary data from 60 companies and panel data regression methods. The results show that profitability and capital intensity have no effect on tax aggressiveness, while liquidity have a significant effect. Company size moderates the relationship liquidity on tax aggressiveness, but does not moderate between profitability and capital intensity.

Authors

Institutions

Publication Details

Journal
International Journal of Accounting Management Economics and Social Sciences (IJAMESC)
Published
2025-08-27
DOI
https://doi.org/10.61990/ijamesc.v3i4.542
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

Dewi Rachmania, Sigit Budi Santoso, Mohamad Zulman Hakim, A. A. Istri Agung Maharani et al.
2 links
International Journal of Accounting Management Economics and Social Sciences (IJAMESC)
Corporate Taxation and Avoidance
article

THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

Dewi Rachmania, Sigit Budi Santoso, Mohamad Zulman Hakim, A. A. Istri Agung Maharani, Feliana Wulansari, Syiva Salwa Yumna
article en

Abstract

This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using secondary data from 60 companies and panel data regression methods. The results show that profitability and capital intensity have no effect on tax aggressiveness, while liquidity have a significant effect. Company size moderates the relationship liquidity on tax aggressiveness, but does not moderate between profitability and capital intensity.

International Journal of Accounting Management Economics and Social Sciences (IJAMESC)Vol. 3(4)
Universitas Muhammadiyah Tangerang (ID)
Openalex Percentile: Top 65%
Corporate Taxation and Avoidance
DOIOpen Access PDFOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE — Dewi Rachmania, Sigit Budi Santoso, et al. · International Journal of Accounting Management Economics and Social Sciences (IJAMESC) (2025) | TGRS Research Map | TGRS