PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITY, CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2018-2022)

SULAEMAN, ASEP (2024) PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITY, CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2018-2022). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to test and analyze capital intensity, debt, profitability and corporate social responsibility in terms of tax avoidance using firm size as a moderating variable. This study adopted a quantitative causality approach to collect data using secondary data obtained from the Indonesian Stock Exchange. The sample of this study includes companies registered in the Jakarta Islamic Index from 2018 to 2022, with a total of 30 companies. The sampling method used nonprobability sampling combined with purposive sampling technology, and 80 samples from 16 companies that met the standards were obtained. The analytical technique for this study used panel data regression analysis applied by Eviews 10 software. The findings show that capital intensity, debt and profitability have an impact on tax avoidance, while CSR has no impact on tax avoidance. The results of the moderation test indicate that firm size cannot moderate the effects of capital intensity, debt, profitability and corporate social responsibility on tax avoidance. Companies that can invest capital in the form of fixed assets, manage debt well, and use equity to manage profits can reduce management's tax avoidance efforts. Keywords: capital intensity, leverage, profitability, corporate social responsibility, tax avoidance Penelitian ini bertujuan menguji dan menganalisis capital intensity, leverage, profitability, dan corporate social responsibility terhadap tax avoidance dengan firm size sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif kausalitas dengan pengumpulan data menggunakan data sekunder, yang diperoleh dari Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2018-2022, dengan jumlah perusahaan sebanyak 30 perusahaan. Metode penentuan sampel menggunakan nonprobability sampling dengan teknik purposive sampling sehingga diperoleh 80 sampel dari 16 perusahaan yang memenuhi kriteria. Teknik analisis penelitian ini menggunakan analisis regresi data panel yang diaplikasikan dengan software Eviews 10. Hasil penelitian menunjukkan capital intensity, leverage, dan profitability berpengaruh terhadap tax avodance, sementara , corporate social responsibility tidak berpengaruh terhadap tax avodance. Hasil uji moderasi menunjukkan firm size tidak mampu memoderasi pengaruh capital intensity, leverage, profitability, corporate social responsibility terhadap tax avoidance. Perusahaan yang dapat menginvestasikan modalnya ke dalam wujud aset tetap, mengelola utang dengan baik, dan mengelola laba dengan ekuitasnya dengan baik dapat mengurangi tindakan penghindaran pajak yang dilakukan manajemen. Kata Kunci: Capital Intensity, Leverage, Profitability, Corporate Social Responsibility, Tax avoidance

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