PUTRI, ZENA AMELDA (2025) PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of leverage and capital intensity on tax aggressiveness, with profitability as a moderating variable. The data used is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. From a total population of 165 companies, the research sample was obtained through purposive sampling method, resulting in 65 companies as research samples. The analysis technique used is multiple linear regression with the help of SPSS version 25. The results showed that capital intensity has a significant effect on tax aggressiveness, while leverage has no significant effect. In addition, profitability is not able to moderate the influence of leverage and capital intensity on tax aggressiveness. Keywords : Tax Aggressiveness, Leverage, Capital Intensity, Profitability. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan capital intensity terhadap agresivitas pajak, dengan profitabilitas sebagai variabel moderasi. Data yang digunakan merupakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Dari total populasi sebanyak 165 perusahaan, sampel penelitian diperoleh melalui metode purposive sampling, menghasilkan 65 perusahaan sebagai sampel penelitian. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh terhadap agresivitas pajak, sedangkan leverage tidak memiliki pengaruh. Selain itu, profitabilitas tidak mampu memoderasi pengaruh leverage dan capital intensity terhadap agresivitas pajak. Kata Kunci : Agresivitas Pajak, Leverage, Capital Intensity, Profitabilitas.
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