Influence of audit fees, profitability, leverage, firm size, capital intensity, and liquidity on tax aggressiveness with audit quality as a moderating variable

Abstract

This research aims to analyze the influence of audit fees, profitability, leverage, company size, capital intensity, and liquidity on tax aggressiveness moderated by audit quality in LQ45 companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is Moderated Regression Analysis (MRA). The population and sample are LQ45 companies listed on the Indonesia Stock Exchange. The results indicate that audit fees, leverage, company size, liquidity, and audit quality do not have an effect on tax aggressiveness, While profitability and capital intensity affect tax aggressiveness. The results of the Moderated Regression Analysis show that audit quality does not moderate the effect of audit fees, leverage, company size, and liquidity on tax aggressiveness, whereas audit quality moderates the effect of profitability and capital intensity on tax aggressiveness in LQ45 companies listed on the Indonesia Stock Exchange from 2021 to 2023.