PENGARUH INTENSITAS ASET TETAP DAN CSR TERHADAP MANAJEMEN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

PROFITABILITAS

Abstract

This study aims to analyze the effect of fixed asset intensity and CSR on tax management, with profitability as a moderating variable. The study was conducted on companies in the property and Real Estate sectors listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted, using panel data regression analysis. Secondary data were obtained from annual financial statements and sustainability reports. The sample consists of 12 companies selected through purposive sampling. Fixed asset intensity and CSR serve as independent variables; tax management, proxied by the Effective Tax Rate (ETR), is the dependent variable; and profitability, proxied by Return on Assets (ROA), is the moderating variable. The results show that fixed asset intensity and CSR influence tax management. Furthermore, profitability was found to moderate the effect of fixed asset intensity and CSR on tax management. Taken together, fixed asset intensity, CSR, and profitability significantly influence tax management.

Keywords: Fixed Asset Intensity; CSR; Tax Management; Profitability.