PENGARUH PROFITABILITAS, LIKUIDITAS DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI

Abstract

The purpose of this study is to determine the effect of profitability, liquidity and capital intensity on tax aggressiveness and whether the capital structure variable can moderate in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2023 period. This research method uses a quantitative method using financial ratio analysis tools to determine the value of profitability, liquidity, capital intensity, tax aggressiveness and capital structure and using statistical analysis tools with the help of the SPSS version 27 computer program to determine the effect and ability to weaken or strengthen each variable. From the results of the analysis, it is known that the values ??of profitability and liquidity each have an effect on tax aggressiveness while capital intensity and capital structure each have no effect on tax aggressiveness. For the moderation variable, the results of the analysis show that the capital structure can each strengthen profitability and liquidity on tax aggressiveness. And capital structure weakens the effect of capital intensity on tax aggressiveness