PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, CARBON EMISION DISCLOSURE DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2019-2023)

VIDIYANTO, HERI (2025) PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, CARBON EMISION DISCLOSURE DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2019-2023). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The practice of tax avoidance is an important issue in the tax system, especially in mining sector companies that have great potential to carry out tax planning strategies. This study aims to examine the effect of thin capitalization, capital intensity, carbon emission disclosure, and transfer pricing aggressiveness on tax avoidance with profitability as a moderating variable. This study uses a quantitative approach with secondary data obtained from financial reports and annual reports of mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis method used is multiple linear regression and moderated regression analysis (MRA). The sample in this study were mining sector companies listed on the Indonesia Stock Exchange with a purposive sampling approach with a total of 18 companies and 90 data that could be processed. The results of this study indicate that thin capitalization, carbon emission disclosure and transfer pricing have no effect on tax avoidance, while capital intensity affects tax avoidance. In addition, profitability is proven to be able to moderate the relationship between capital intensity on tax avoidance and profitability is not able to moderate the relationship between thin capitalization, carbon emission disclosure, and transfer pricing on tax avoidance. Keywords: Thin Capitalization, Capital Intensity, Carbon Disclosure, Transfer Pricing Aggressiveness, Tax Avoidance, Profitability. Praktik penghindaran pajak (tax avoidance) menjadi isu penting dalam sistem perpajakan, khususnya pada perusahaan sektor pertambangan yang memiliki potensi besar untuk melakukan strategi perencanaan pajak. Penelitian ini bertujuan untuk menguji pengaruh thin capitalization, capital intensity, carbon emission disclosure, dan transfer pricing aggressiveness terhadap tax avoidance dengan profitabilitas sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019–2023. Metode analisis yang digunakan adalah regresi linier berganda dan moderated regression analysis (MRA). Sampel pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dengan pendekatan purposive sampling dengan jumlah 18 perusahaan dan 90 data yang dapat diolah. Pengolahan data pada penelitian ini menggunakan alat bantu aplikasi EVIEWS 13. Hasil penelitian ini menunjukkan bahwa thin capitalization, carbon emission disclosure dan transfer pricing tidak berpengaruh terhadap tax avoidance, sedangkan capital intensity berpengaruh terhadap tax avoidance. Selain itu, profitabilitas terbukti mampu memoderasi hubungan antara capital intensity terhadap tax avoidance dan profitabilitas tidak mampu memoderasi hubungan antara thin capitalization, carbon emission disclosure, dan transfer pricing terhadap tax avoidance. Kata kunci: Thin Capitalization, Capital Intensity, Carbon Emission Disclosure, Transfer Pricing Aggressiveness, Tax Avoidance, Profitabilitas.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55524110036
Uncontrolled Keywords: Thin Capitalization, Capital Intensity, Carbon Emission Disclosure, Transfer Pricing Aggressiveness, Tax Avoidance, Profitabilitas.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 500. Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 507 Education, Research/Pendidikan, Riset dan Topik Terkait di Bidang Ilmu Pengetahuan Alam > 507.2 Research; Statistical Methods/Penelitian; Metode Statistik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.73 Fix Assets/Aset Tetap
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 06 Mar 2026 07:17
Last Modified: 06 Mar 2026 07:17
URI: http://repository.mercubuana.ac.id/id/eprint/101451

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