PENGARUH INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK YANG DIMODERASI OLEH PERTUMBUHAN PENJUALAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (IDX)

This objective is to determine whether the higher the capital intensity of a manufacturing company, the higher or lower its tax aggressiveness, to determine whether the higher the inventory intensity of a manufacturing company, the higher or lower its tax aggressiveness, to determine whether sales growth strengthens or weakens the effect of capital intensity on tax aggressiveness, to determine whether sales growth strengthens or weakens the effect of inventory intensity on tax aggressiveness. The research method, namely descriptive statistics, is used. Central tendency and data dispersion are the sources of statistical data obtained from this statistical analysis using SPSS. This study concludes that both Capital Intensity and Inventory Intensity affect the tax aggressiveness of manufacturing companies, and this influence is significantly moderated or strengthened by Sales Growth. Different levels of Sales Growth can change the direction or strength of the relationship between Capital Intensity and Inventory Intensity with tax aggressiveness.