📄 Abstract
The practice of tax avoidance is an important issue in the tax system, especially in mining sector companies that have great potential to carry out tax planning strategies. This study aims to examine the effect of thin capitalization, capital intensity, carbon emission disclosure, and transfer pricing aggressiveness on tax avoidance with profitability as a moderating variable. This study uses a quantitative approach with secondary data obtained from financial reports and annual reports of mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis method used is multiple linear regression and moderated regression analysis (MRA). The sample in this study were mining sector companies listed on the Indonesia Stock Exchange with a purposive sampling approach with a total of 18 companies and 90 data that could be processed. The results of this study indicate that thin capitalization, carbon emission disclosure and transfer pricing have no effect on tax avoidance, while capital intensity affects tax avoidance. In addition, profitability is proven to be able to moderate the relationship between capital intensity on tax avoidance and profitability is not able to moderate the relationship between thin capitalization, carbon emission disclosure, and transfer pricing on tax avoidance.
🏷️ Keywords
📚 How to Cite:
Hery Vidiyanto, Agustin Fadjarenie , THE ROLE OF PROFITABILITY IN MODERATING THE INFLUENCE OF THIN CAPITALIZATION, CAPITAL INTENSITY, CARBON EMISSION DISCLOSURE, AND TRANSFER PRICING AGGRESSIVENESS ON TAX AVOIDANCE: AN EMPIRICAL STUDY ON MINING COMPANIES ON THE IDX 2019-2023 , Volume 12 , Issue 9, september 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) , DOI: https://doi.org/10.36713/epra24163