PENGARUH LEVERAGE DAN CAPITAL INTENSITY, TERHADAP TAX AVOIDANCE, DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

NURMADJID, FANI PERDANA (2025) PENGARUH LEVERAGE DAN CAPITAL INTENSITY, TERHADAP TAX AVOIDANCE, DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of leverage and capital intensity on tax avoidance with profitability as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The population of this study includes all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the established criteria for the use of panel data, the number of data that can be processed is 100 data. The analysis method used is panel data regression with a fixed effect model approach processed using Eviews 12. The results of the study show that: (1) Leverage has a positive effect on Tax Avoidance; (2) Capital Intensity also has a positive effect on Tax Avoidance. (3) Profitability is a moderating variable (Pure Moderation) Where profitability is able to moderate the effect of Leverage on Tax Avoidance; (4) Profitability is a moderating variable (Pure Moderation) where profitability is able to moderate the influence of Capital Intensity on Tax Evasion. Keyword: Leverage, Capital Intensity, Tax Avoidance, Profitability. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan capital intensity terhadap tax Avoidance dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Populasi penelitian ini meliputi seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel diambil dengan menggunakan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria penggunaan data panel yang telah ditetapkan, maka jumlah data yang dapat diolah sebanyak 100 data. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan fixed effect model yang diolah menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Leverage berpengaruh positif terhadap Tax Avoidance; (2) Capital Intensity juga berpengaruh positif terhadap Tax Avoidance. (3) Profitabilitas merupakan variabel moderasi (Pure Moderation) Dimana profitabilitas mampu memoderasi pengaruh Leverage terhadap Tax Avoidance; (4) Profitabilitas merupakan variabel moderasi (Pure Moderation) dimana profitabilitas mampu memoderasi pengaruh Capital Intensity terhadap Tax Evasion. Kata kunci: Leverage, Capital Intensity, Tax Avoidance, Profitabilitas.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 027
NIM/NIDN Creators: 55520120018
Uncontrolled Keywords: Leverage, Capital Intensity, Tax Avoidance, Profitabilitas.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 07 Aug 2025 05:39
Last Modified: 07 Aug 2025 05:39
URI: http://repository.mercubuana.ac.id/id/eprint/96645

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