Pengaruh Intensitas Modal, Thin Capitalization, Koneksi Politik terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi

Helmi Yusuf Arya; Titik Agus Setiyaningsih

doi:10.30640/jmcbus.v4i4.7550

Authors

Helmi Yusuf Arya Universitas Muhammadiyah Jakarta
Titik Agus Setiyaningsih Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.30640/jmcbus.v4i4.7550

Keywords:

Capital Intensity, Political Connections, Profitability, Tax Aggressiveness, Thin Capitalization

Abstract

Research on tax aggressiveness shows inconsistent results, especially regarding capital intensity, thin capitalization, and political connections. In addition, the role of profitability as a moderating variable remains limited. This study aims to examine the effect of capital intensity, thin capitalization, and political connections on tax aggressiveness with profitability as a moderating variable. This study uses a quantitative method with a causal approach. The data used are secondary data from financial reports of mining and energy sector companies listed on the Indonesia Stock Exchange during 2020–2025. The sample was selected using purposive sampling, consisting of 10 companies with 60 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 14. The results show that capital intensity has a negative effect on tax aggressiveness, while thin capitalization, political connections, and profitability have no effect on tax aggressiveness. Profitability moderates the effect of thin capitalization, but does not moderate the effect of capital intensity and political connections. This study provides implications for companies in determining tax policies in accordance with applicable regulations.

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