EDO, RIZKI (2025) PENGARUH PROFITABILITY, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Profitability, Corporate Social Responsibility (CSR), dan Capital Intensity terhadap penghindaran pajak, serta menguji peran ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2019 - 2023, dan sampel ditentukan menggunakan metode purposive sampling. Data yang digunakan merupakan data sekunder yang bersumber dari laporan tahunan perusahaan. Analisis dilakukan dengan regresi data panel menggunakan pendekatan Fixed Effect Model (FEM), yang dipilih berdasarkan hasil uji Chow dan Hausman. Hasil penelitian menunjukkan bahwa profitability berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan CSR dan Capital Intensity tidak berpengaruh signifikan. Selain itu, ukuran perusahaan tidak terbukti mampu memoderasi hubungan antara profitability, CSR, maupun capital intensity terhadap penghindaran pajak. This study investigates the influence of Profitability, Corporate Social Responsibility (CSR), and Capital Intensity on tax avoidance, and further examines whether firm size moderates these relationships. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the 2019–2023 period. Samples were selected using a purposive sampling method, resulting in panel data observations derived from company annual reports. The analysis was conducted using panel data regression with the Fixed Effect Model (FEM), selected based on the Chow and Hausman tests. The empirical results indicate that profitability has a significant negative effect on tax avoidance, suggesting that highly profitable firms tend to be more compliant with tax obligations to maintain legitimacy and reduce reputational risk. In contrast, CSR and capital intensity are found to have no significant effect on tax avoidance, implying that social responsibility disclosures and the level of fixed asset investment do not directly influence fiscal decisions. Moreover, firm size does not moderate the relationship between profitability, CSR, or capital intensity and tax avoidance. These findings contribute to the tax avoidance literature by highlighting the importance of financial performance as a determinant, while also suggesting that CSR practices and capital intensity remain less relevant in explaining tax avoidance behavior in Indonesian manufacturing firms.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55523110018 |
| Uncontrolled Keywords: | Profitability, CSR, Capital Intensity, Ukuran Perusahaan, Penghindaran Pajak, Regresi Data Panel Profitability, CSR, Capital Intensity, Firm Size, Tax Avoidance, Panel Data Regression |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 12 Sep 2025 07:49 |
| Last Modified: | 12 Sep 2025 07:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97778 |
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