The Role of Profitability as an Intervening Variable in the Influence of Capital Intensity Ratio and Leverage on Corporate Tax Management
DOI:
https://doi.org/10.35838/jrap.2025.005Keywords:
Capital Intensity Ratio, Leverage, Profitability, Tax ManagementAbstract
Purpose: The purpose of this study is to determine the role of profitability as a mediating variable in the influence between capital intensity ratio and leverage on tax management.
Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses path analysis with SPSS 25.
Findings: The findings of this study indicate that capital intensity ratio and leverage have a significant effect on profitability. While capital intensity ratio, leverage and profitability have a significant effect on tax management. However, the profitability variable does not mediate the relationship between capital intensity ratio and leverage on tax management.
Implication: This study can be useful for companies in making decisions related to tax management.
Originality: This study offers an approach for companies in understanding how capital structure, capital intensity, and profitability interact in the context of tax management.
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