The Impact of Capital Intensity and Advertising Intensity on Tax Aggressiveness with Company Size as a Moderation Variable

Amelia Nurmala Dewi; Anggun Putri

doi:10.63922/ijebir.v5i05.6072

Amelia Nurmala Dewi Universitas Pamulang
Anggun Putri Universitas Pamulang

DOI: https://doi.org/10.63922/ijebir.v5i05.6072

Keywords: Capital Intensity, Advertising Intensity, Tax Aggressiveness, Company Size

Abstract

This study aims to analyze the impact of capital intensity and advertising intensity on tax aggressiveness with company size as a moderation variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The theoretical foundations used in this study are Agency Theory and Positive Accounting Theory. The type of research used is quantitative research with an associative approach. The data source used in this study is secondary data. The population in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020-2024 consecutively, namely 132 companies. The sampling technique uses the purposive sampling technique to obtain valid observation data. The sample in this study is 36 companies listed on the Indonesia Stock Exchange in 2020-2024 according to the sample criteria. The data analysis method used was panel data regression analysis using E-Views software version 12. Based on the results of the study, it shows that capital intensity and advertising intensity have a simultaneous effect on tax aggressiveness. Capital intensity partially has a significant positive effect on tax aggressiveness, because the amount of fixed asset investment results in legal depreciation expenses that can reduce profits. Advertising intensity partially has a significant negative effect on tax aggressiveness through the imposition of marketing operational costs. The size of the company is not able to moderate the intensity of capital to tax aggressiveness, the size of the company is able to moderate the intensity of advertising to the aggressiveness of tax.

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