September 18, 2025Golden Ratio of Taxation Studies

Capital Intensity as a Moderator of the Relationship Between Profitability, Leverage, and Tax Aggressiveness

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Profitability significantly reduces tax aggressiveness in manufacturing companies, indicating cautious financial strategies.
Leverage is positively associated with tax aggressiveness, suggesting firms may use debt to optimize tax positions effectively.
Capital intensity moderates the effects, showing a negative impact on the link between profitability and tax aggressiveness.
The relationship between leverage and tax aggressiveness is positively moderated by capital intensity, indicating increased tax strategies.

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Implication

Analysis shows capital intensity negatively moderates profitability's effect and positively moderates leverage's effect on tax aggressiveness in manufacturing firms.

Cite This Study

Amin et al. (2025) studied this question.

synapsesocial.com/papers/68d433b0713b0b5dfea7346a https://doi.org/10.52970/grts.v5i2.1598

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Implication

Analysis shows capital intensity negatively moderates profitability's effect and positively moderates leverage's effect on tax aggressiveness in manufacturing firms.

Capital Intensity as a Moderator of the Relationship Between Profitability, Leverage, and Tax Aggressiveness

Key Points

Discussion

Implication

Cite This Study

Capital Intensity as a Moderator of the Relationship Between Profitability, Leverage, and Tax Aggressiveness

Key Points

Discussion

Implication

Cite This Study