Page Header Logo

Cover Page

Journal Content
Browse
  • By Issue
  • By Author
Information
  • For Readers
  • For Authors
  • For Librarians
Current Issue
Atom logo
RSS2 logo
RSS1 logo
  • About the Journal
  • Aims and Scope
  • Submission
  • Author Guidelines
  • Review Process
  • Privacy Statement
  • Article Processing charges
  • Publication Ethics
  • Open Access
  • Copyright and License
  • Archive Policy
  • Plagiarism Policy

Template Cover Page Cover Page
Similarity Checker

Cover Page

Member of

Cover Page

Statistics


Flag Counter

  • Home
  • Current
  • Announcement
  • Archive
  • Editorial Team
  • Reviewers
  • Contact us
  • Search
Home > Articles

The Effect of Profitability, Leverage, and Capital Intensity on Tax Planning Moderated by Firm Size in Real Estate Companies (2022–2024)

  • Andar Febyansyah
    Universitas Esa Unggul

  • Micko Surya Wijaya
    Universitas Esa unggul


DOI: https://doi.org/10.37034/infeb.v8i1.1375
Keywords: Profitabilty, Leverage, Capital Intesity, Tax Planning, Company Size

Abstract

This study identifies the impact of profitability, leverage, and capital intensity on tax planning, with company size as a moderating variable, focusing on real estate companies listed on the Indonesia Stock Exchange (IDX) for the years 2022 to 2024. This study uses a quantitative method with moderated regression analysis (MRA). The sample consists of 37 companies that meet certain criteria, resulting in 111 panel data observations. The findings show that profitability has a significant positive effect on tax planning, while leverage has a significant negative effect on tax planning, and capital intensity has a significant positive effect on tax planning. Company size does not moderate the relationship between profitability, leverage, and capital intensity on tax planning. The managerial implication of this study is the importance of company management to pay attention to the balance between tax efficiency and tax compliance so as not to trigger legal risks and damage to reputation.

Downloads

Download data is not yet available.

References

Pembayun Khamisan, M. S., & Dwi Astuti, C. (2023). The Effect of Capital Intensity, Transfer Pricing, and Sales Growth on Tax Avoidance with Company Size as A Moderation Variable. Devotion: Journal of Research and Community Service, 4(3), 709–720. DOI: https://doi.org/10.36418/devotion.v4i3.419 .

Rufus Akintoye, I., Festus Adegbie, F., & Victory Onyeka-Iheme, C. (2020). Tax Planning Strategies and Profitability of Quoted Manufacturing Companies in Nigeria. Journal of Finance and Accounting, 8(3), 148. DOI: https://doi.org/10.11648/j.jfa.20200803.16 .

Syahzuni, B. A., & Florencia, D. (2023). The Influence of Profitability, Leverage, And Sales Growth on Tax Avoidance. Journal of Economics: Journal of Economic, 14(02). DOI: https://doi.org/10.47007/jeko.v14i02.6654 .

Dewi Rahmaningrum, B. A. S. (2025). Can Company Size Moderate Profitability and Leverage on Tax Avoidance?. Politala Accounting Research Journal, 8(1), 157–173. DOI: https://doi.org/10.34128/jra.v8i1.497 .

Hendayana, Y., Arief Ramdhany, M., Pranowo, A. S., Abdul Halim Rachmat, R., & Herdiana, E. (2024). Exploring Impact of Profitability, Leverage and Capital Intensity on Avoidance of Tax, Moderated by Size of Firm in LQ45 Companies. Cogent Business and Management, 11(1). DOI: https://doi.org/10.1080/23311975.2024.2371062 .

Mariotti, S. (2023). Journal of Industrial and Business Economics—Economia e Politica Industriale: a Historical Sketch of the First Fifty Years. Journal of Industrial and Business Economics, 50(1), 5–17. DOI: https://doi.org/10.1007/s40812-022-00244-y .

Muh, A. A., & Yohanes. (2023). Pengaruh Profitabilitas, Capital Intensity dan Leverage terhadap Tax Avoidance. E-Jurnal Akuntansi TSM, 3(1), 1–16. DOI: https://doi.org/10.34208/ejatsm.v3i1.1834 .

Arfi Anjani Khusna, & Agus Sihono. (2024). The Influence of Audit Committee Characteristics, Profitability, and Debt Levels on Tax Avoidance. Kompak: Journal of Computerized Accounting, 17(2), 224–243. DOI: https://doi.org/10.51903/kompak.v17i2.2055 .

Martin, B., & Indrati, M. (2024). The Influence of Financial Difficulties, Profitability, and Independent Boards of Commissioners on Tax Avoidance. Jesya, 7(2), 1445–1557. DOI: https://doi.org/10.36778/jesya.v7i2.1698 .

Ferieka, H., Mutia, M., Taqi, M., & Lestari, T. (2025). Impact of Profitability, Leverage, and Tax Burden on Tax Avoidance in Islamic Banks. Financial and Credit Activity Problems of Theory and Practice, 6(65), 41–52. DOI: https://doi.org/10.55643/fcaptp.6.65.2025.4871 .

Hanum, Z., & Manullang, J. H. (2022). Pengaruh Return on Asset dan Ukuran Perusahaan terhadap Manajemen Pajak. Owner, 6(4), 4050–4061. DOI: https://doi.org/10.33395/owner.v6i4.1008 .

Syifaiyah, R., & Mauludi, A. (2025). The Influence of Profitability, Leverage, Liquidity, and Cash Flow Shock on Financial Distress. Kompak: Scientific Journal of Computerized Accounting, 18(2), 713–724. DOI: https://doi.org/10.51903/kompak.v18i2.3288 .

Nyale, H. Y., & Gultom, H. R. (2024). The Effect of Profitability, Leverage, and Company Size on the Timeliness of Financial Statement Reporting. Jurnal Lentera Bisnis, 13(2), 695. DOI: https://doi.org/10.34127/jrlab.v13i2.1052 .

Utami, A. R., & Danarsari, D. N. (2023). Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022. Eduvest - Journal of Universal Studies, 3(12), 2148–2166. DOI: https://doi.org/10.59188/eduvest.v3i12.963 .

Mujiyati, M., Aris, M. A., & Zulfikar, Z. (2022). Tax Amnesty and Company Value: Testing Tax Avoidance as an Intervening Variable. Investment Management and Financial Innovations, 19(3), 176–188. DOI: https://doi.org/10.21511/imfi.19(3).2022.15 .

Farah, I., Amin, C., & Pramudianto, P. (2021). The Effect of Debt to Asset Ratio, Long Term Debt to Equity Ratio and Time Interest Earned Ratio on Profitability. Bina Bangsa International Journal of Business and Management, 1(1), 68–78. DOI: https://doi.org/10.46306/bbijbm.v1i1.8 .

Nur Fajriah, & Meta Nursita. (2024). The Influence of Sales Growth, Capital Intensity, Company Age, and Company Size on Tax Avoidance. Akua: Journal of Accounting and Finance, 3(2), 62–72. DOI: https://doi.org/10.54259/akua.v3i2.2432 .

Hidayah, N., & Ernandi, H. (2022). The Influence of Leverage, Company Size, Profitability, and Capital Intensity on Tax Avoidance Through Corporate Governance as a Moderating Variable (A Study of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange). Innovative Technologica: Methodical Research Journal, 1(2), 1–15. DOI: https://doi.org/10.47134/innovative.v1i2 .

Sari, P. I. P., & Ramli, A. (2023). The Effect of Leverage, Company Size, Company Risk on Tax Avoidance in 2020-2022. Jurnal Ilmiah Akuntansi Kesatuan, 11(3), 625–636. DOI: https://doi.org/10.37641/jiakes.v11i3.2074 .

Sihono, A., & Febyansyah, A. (2023). Tax Avoidance and Tax Risk: the Moderating Role of Corporate Governance. Indonesian Accounting and Business Review, 7(1), 1–16. DOI: https://doi.org/10.18196/rabin.v7i1.16631 .

Suyanto, S., & Kurniawati, T. (2022b). Profitability, Sales Growth, Leverage, Tax Avoidance: Company Size as a Moderating Variable. Journal of Applied Management and Finance, 11(04), 820–832. DOI: https://doi.org/10.22437/jmk.v11i04.16725 .

Arum Sari, D., & Parulian, P. (2023). Comparative Analysis of the Altman Z-Score, Springate, and Zmijewski Methods in Predicting Financial Distress in Tourism and Recreation Companies Listed on the Indonesia Stock Exchange for the Period 2018–2022. Journal of Economics and Business UBS, 12(4), 2043–2057. DOI: https://doi.org/10.52644/joeb.v12i4.274 .

Tuharea, L. I., Bugis, M., & Katje Tupamahu, M. (2024). Analysis of the Influence of Education, Health, and Gross Regional Domestic Product (GRDP) on Poverty in Central Maluku Regency. Daengku: Journal of Humanities and Social Sciences Innovation, 4(2), 248–259. DOI: https://doi.org/10.35877/454ri.daengku2457 .

Yustisia, C., & Setyarini, Y. (2022). Factors Affecting Profit Management in Transportation and Logistics Companies in 2018–2020. Jurnal Impresi Indonesia, 1(5), 512–527. DOI: https://doi.org/10.36418/jii.v1i5.62 .

Nasir, A., Wan Ismail, W. A., Kamarudin, K. A., Zarefar, A., & Armadani. (2024). Examining the Impact of Corporate Governance and Family Ownership on Corporate Performance: evidence from the Indonesian Stock Exchange. Cogent Business and Management. Cogent OA. DOI: https://doi.org/10.1080/23311975.2024.2339546 .

Azlin, R., & Taqwa, S. (2023). Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 5(2), 758–770. DOI: https://doi.org/10.24036/jea.v5i2.724 .

Barak, M., & Sharma, R. K. (2023). Investigating the Impact of Intellectual Capital on the Sustainable Financial Performance of Private Sector Banks in India. Sustainability (Switzerland), 15(2). DOI: https://doi.org/10.3390/su15021451 .

Sinaga, C. H., & Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi,1.DOI: https://doi.org/10.24843/eja.2019.v27.i01.p01

Nanin Pattingalloang, Wastam Wahyu Hidayat, & Gilbert Rely. (2025). The Influence of Company Size, Return on Equity, and Leverage on Company Value. Journal of Economic and Accounting Research, 3(1), 340–359. DOI: https://doi.org/10.54066/jrea-itb.v3i1.3079 .

Villamor, K. J., Rombaoa, C. J., Tonog, M. B., Yson, R. R., Digan, M. J., & Nobleza, R. C. (2025). The Influence of Work Environment and Compensation on Job Satisfaction among Cooperative Employees in Cotabato Province. Psychology and Education: A Multidisciplinary Journal, 34(3), 335–348. DOI: https://doi.org/10.70838/pemj.340303 .

Misrah, M., & Arifin, A. (2024). Relationship of Financial Leverage on Investment Decisions and Firms’ Value: Evidence from Indonesia Manufacturing Companies. JAS (Jurnal Akuntansi Syariah), 8(2), 184–202. DOI: https://doi.org/10.46367/jas.v8i2.1897 .

Munandar, A. (2022). Altman Model for Assessing the Performance of Coal Mining Sub-Sector Companies for the Period 2015-2019. JISIP (Journal of Social Sciences and Education), 6(1), 2171–2177. DOI: https://doi.org/10.36312/jisip.v6i1.2794 .

Tobing, M. G. L., Sibarani, P., & Ratna, R. (2022). The Influence of Company Size, Leverage, and Sales Growth on Tax Avoidance (A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange). Journal of Accounting, Finance and Taxation, 5(2), 78–86. DOI: https://doi.org/10.51510/jakp.v5i2.989 .

Niandari, N., & Novelia, F. (2022). Profitability, Leverage, Inventory Intensity Ratio, and Tax Avoidance Practices. Owner, 6(3), 2304–2314. DOI: https://doi.org/10.33395/owner.v6i3.911

Christina, M. W., & Wahyudi, I. (2022). The Effect of Capital Intensity, Inventory Intensity, Sales Growth, and Profitability on Tax Aggressiveness. Fair Value: Scientific Journal of Accounting and Finance, 4(11), 5076–5083. DOI: https://doi.org/10.32670/fairvalue.v4i11.1858 .

Sari, M. R., & Indrawan, I. G. A. (2022). The Effect of institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance. Owner, 6(4), 4037–4049. https://doi.org/10.33395/owner.v6i4.1092 .

Faizah, K. (2022). Corporate Governance, Profitability, Leverage, and Tax Avoidance: Company Size as a Moderating Variable. Journal of Business Social Economics, 2(1), 15–26. DOI: https://doi.org/10.55587/jseb.v2i1.31 .

Santo, V. A., & Nastiti, C. D. (2023). The Influence of Financial Distress, Leverage, and Capital Incentives on Tax Avoidance. Akurasi: Journal Of Accounting And Finance Research, 5(1), 1–10. DOI: https://doi.org/10.36407/akurasi.v5i1.848 .

Suryani, S. (2020). The Effect of Company Size, Return on Assets, Debt to Asset Ratio, and Audit Committee on Tax Avoidance. Online Journal of Accountants, 5(1), 83. DOI: https://doi.org/10.51211/joia.v5i1.1322 .

Thalita, A. A., Hariadi, B., & Rusydi, M. K. (2022). The Effect of Earnings Management on Tax Avoidance with Political Connections as a Moderating Variable. International Journal of Research in Business and Social Science (2147-4478), 11(5), 344–353. https://doi.org/10.20525/ijrbs.v11i5.1864 .

Sulistiawati, A., & Sadewa, P. (2024). The Influence of Capital Intensity, Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. Jurnal Nusa Akuntansi, 1(3), 896–919. DOI: https://doi.org/10.62237/jna.v1i3.130 .

Ulinuha, U., & Nurdin, F. (2024). Firm Size Moderates Profitability, Leverage, Capital Intensity, and CSR on Tax Avoidance. Jurnal E-bis, 8(2), 520–538. DOI: https://doi.org/10.37339/e-bis.v8i2.1753 .

Download
Published
2026-03-02
Issue
Vol. 8, No. 1 (March 2026): Accepted
Section
Articles
How to Cite
Febyansyah, A., & Wijaya, M. S. (2026). The Effect of Profitability, Leverage, and Capital Intensity on Tax Planning Moderated by Firm Size in Real Estate Companies (2022–2024). Jurnal Informatika Ekonomi Bisnis, 8(1), 107-114. https://doi.org/10.37034/infeb.v8i1.1375
  • ACM
  • ACS
  • APA
  • ABNT
  • Chicago
  • Harvard
  • IEEE
  • MLA
  • Turabian
  • Vancouver
Download Citation
  • Endnote/Zotero/Mendeley (RIS)
  • BibTeX
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.



Indexing and Abstractions:

Published:

       Creative Commons License
       This work is licensed under a Creative Commons Attribution 4.0 International Public License (CC BY 4.0).