Pengaruh Profitabilitas, Leverage, dan Intensitas Modal Penghindaran Pajak Dimoderasi Ukuran Perusahaan
DOI:
https://doi.org/10.21067/jrma.v14i1.13991Keywords:
Profitabilitas, Leverage, Intensitas Modal, Penghindaran Pajak, Ukuran PerusahaanAbstract
Penelitian ini bertujuan menguji profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak, dengan variabel moderasi yaitu ukuran perusahaan Data riset bersumber dari laporan tahunan sektor energi selama 3 periode, dari tahun 2022-2024 yang terdapat di BEI. Sampel penelitian mencakup 34 emiten dengan total 102 data yang dianalisis. Proses pemilihan sampel dilakukan melalui metode purposive sampling dengan kriteria tertentu. Metode yang digunakan pada penelitian ini yakni analisis moderasi regresi (moderated regression analysis). Hasil pada studi ini yaitu profitabilitas dan intensitas modal berdampak positif dan signifikan terhadap penghindaran pajak. Namun demikian, leverage tidak berpengaruh terhadap penghindaran pajak. Ukuran perusahaan memoderasi namun memperlemah pengaruh profitabilitas terhadap penghindaran pajak. Sementara itu, ukuran perusahaan tidak memoderasi pengaruh leverage dan intensitas modal terhadap penghindaran pajak. Bagi emiten profitabilitas, utang, dan aset tetap memengaruhi kecenderungan penghindaran pajak. Sementara itu, pemerintah harus meninjau kembali pentingnya transparansi dan kepatuhan pajak perusahaan besar dengan tujuan kontribusi yang adil bagi negara.
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