PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Subsektor Industri Barang Konsumsi – Makanan & Minuman tahun 2019-2022)

APRILLIA, SALSABILA (2024) PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Subsektor Industri Barang Konsumsi – Makanan & Minuman tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Konservatisme Akuntansi, Capital Intensity Dan Sales Growth Terhadap Tax Avoidance Dengan Komisaris Independen Sebagai Variabel Moderasi. Objek penelitian ini adalah perusahaan Subsektor Industri Barang Konsumsi – Makanan & Minuman tahun 2019-2022. Pemilihan sampel dalam penelitian dilakukan dengan metode purposive sampling dimana pemilihan sampel tidak secara acak, namun berdasarkan kriteria atau pertimbangan tertentu yang dibuat sendiri oleh peneliti dan diperoleh total sampel sebanyak 30 perusahaan. Teknik pengambilan data menggunakan data sekunder. Metode analisis data yang digunakan adalah analisis regresi linear berganda, dengan alat bantu pengolahan data yaitu aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa variabel Konservatisme Akuntansi berpengaruh positif terhadap Tax Avoidance. Capital Intensity berpengaruh positif terhadap Tax Avoidance dan Sales growth berpengaruh positif terhadap Tax Avoidance. Lalu, untuk Komisaris independen tidak dapat memoderasi pengaruh konservatisme akuntansi terhadap tax avoidance. Komisaris independen tidak dapat memoderasi pengaruh Capital intensity terhadap tax avoidance. Dan Komisaris independen tidak dapat memoderasi pengaruh Sales Growth terhadap tax avoidance. This research aims to analyze the influence of accounting conservatism, capital intensity and sales growth on tax avoidance with independent commissioners as a moderating variable. The object of this research is companies in the Consumer Goods - Food & Beverage Industry Subsector in 2019-2022. The sample selection in the research was carried out using a purposive sampling method where the sample selection was not random, but based on certain criteria or considerations made by the researcher himself and a total sample of 30 companies was obtained. Data collection techniques use secondary data. The data analysis method used is multiple linear regression analysis, with data processing tools, namely the SPSS version 26 application. The results of the research show that the Accounting Conservatism variable has a positive effect on Tax Avoidance. Capital Intensity has a positive effect on Tax Avoidance and Sales growth has a positive effect on Tax Avoidance. Then, independent commissioners cannot moderate the influence of accounting conservatism on tax avoidance. Independent commissioners cannot moderate the influence of capital intensity on tax avoidance. And independent commissioners cannot moderate the influence of Sales Growth on tax avoidance.

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