%A FANI PERDANA NURMADJID
%T 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)
%X 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.
%D 2025
%K Leverage, Capital Intensity, Tax Avoidance, Profitabilitas.
%I Universitas Mercu Buana Jakarta
%L umbprints96645