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CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size

Accounting Analysis Journal · Vol. 13 No. 3 (2025) · hlm. 226–236

DOI
10.15294/aaj.v13i3.9661
ISSN
2502-6216, 2252-6765
Terbit
2025-06-01
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable. Method: The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis. Findings: The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity. Novelty: The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

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  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Trisni SuryariniAfiliasi tidak diketahui3
Prabowo Yudo JayantoAfiliasi tidak diketahui2
Hasan MukhibadAfiliasi tidak diketahui2
Aulia Prima KharismaputraAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Richatul JannahAfiliasi tidak diketahui2
Meilani Intan PertiwiAfiliasi tidak diketahui2
Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui2
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui2
Leny OktavianawatiAfiliasi tidak diketahui1
Istiqomah IstiqomahAfiliasi tidak diketahui1
Arina AdilaAfiliasi tidak diketahui1
Ain HajawiyahAfiliasi tidak diketahui1
Anugrah Rinata PerdanaAfiliasi tidak diketahui1
Hamzah GymnastiarAfiliasi tidak diketahui1
Anis SusantiAfiliasi tidak diketahui1
M AkmalAfiliasi tidak diketahui1
Retnoningrum HidayahAfiliasi tidak diketahui1
Dhini SuryandariAfiliasi tidak diketahui1
I N KayatiAfiliasi tidak diketahui1
Fian Tri RohmahAfiliasi tidak diketahui1
Anwar ZahidAfiliasi tidak diketahui1
Tri Susilo Wahyu AjiAfiliasi tidak diketahui1
Kuat Waluyo JatiAfiliasi tidak diketahui1
Tiara Saharani FatimahAfiliasi tidak diketahui1
Indah AnisykurlillahAfiliasi tidak diketahui1
Teguh Hardi RaharjoAfiliasi tidak diketahui1
Ahmad NurkhinAfiliasi tidak diketahui1
KusumantoroAfiliasi tidak diketahui1
WidiyantoAfiliasi tidak diketahui1
SulhadiAfiliasi tidak diketahui1
Athoillah AthoillahAfiliasi tidak diketahui1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
Siti MahromahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size</dc:title>
	<dc:creator xml:lang="en">Wahyuningrum, Indah Fajarini Sri</dc:creator>
	<dc:creator xml:lang="en">Rizkyana, Fitrarena Widhi</dc:creator>
	<dc:creator xml:lang="en">Sari, Alda Permata</dc:creator>
	<dc:subject xml:lang="en">Capital Intensity</dc:subject>
	<dc:subject xml:lang="en">Corporate Social Responsibility</dc:subject>
	<dc:subject xml:lang="en">Effective Tax Rate</dc:subject>
	<dc:subject xml:lang="en">Inventory Intensity</dc:subject>
	<dc:subject xml:lang="en">Profitability</dc:subject>
	<dc:description xml:lang="en">
Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-06-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/aaj/article/view/9661</dc:identifier>
	<dc:identifier>10.15294/aaj.v13i3.9661</dc:identifier>
	<dc:source xml:lang="en">Accounting Analysis Journal; Vol. 13 No. 3 (2024); 226-236</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v13i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/aaj/article/view/9661/4270</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>