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

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Profitability negatively affects tax aggressiveness, indicating companies with higher profitability tend to be less aggressive in their tax strategies.
Leverage positively influences tax aggressiveness, which suggests that companies with higher debt are more likely to employ aggressive tax strategies.
Capital intensity moderates the relationship between profitability and tax aggressiveness significantly, with higher capital intensity leading to less aggressive tax behavior.
The relationship between leverage and tax aggressiveness is also moderated by capital intensity, wherein higher capital intensity increases the aggressive tax behavior among leveraged firms.

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Analysis shows profitability negatively affects tax aggressiveness in manufacturing, while leverage increases it, moderated by capital intensity.

Amin et al. (2025) studied this question.

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Analysis shows profitability negatively affects tax aggressiveness in manufacturing, while leverage increases it, moderated by capital intensity.