PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

suci, ramadani (2023) PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Masters thesis, Universitas Andalas.

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Abstract

This study aims to examine the effect of profitability, leverage and capital intensity on tax avoidance and company size which moderates profitability, leverage and capital intensity on moderation tax avoidance in coal mining sub-sector companies listed on the IDX in 2017-2021. This type of research is quantitative. In this study, agency theory is used as a basis for explaining the effect of profitability, leverage, and capital intensity on tax avoidance with firm size as a moderating variable. The data source in this study is secondary data obtained directly from the financial reports of mining companies listed on the IDX for the 2017-2021 period. The total sample used was 41 observations using purposive sampling method. The data analysis used is Moderated Regression Analysis (MRA) using the SPSS data processing program. After testing it was found that profitability and capital intensity had a significant effect on tax evasion, while leverage had no effect on tax evasion. In addition, company size does not moderate the effect of profitability, leverage and capital intensity on tax avoidance.

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