Moderasi Corporate Governance dan Ukuran Perusahaan dalam Hubungan Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2022-2024)

I Putu Arya Darmawan; Putu Putri Prawitasari

doi:10.31004/riggs.v5i2.10243

Authors

I Putu Arya Darmawan Universitas Pendidikan Nasional
Putu Putri Prawitasari Universitas Pendidikan Nasional

DOI:

https://doi.org/10.31004/riggs.v5i2.10243

Keywords:

Tax Avoidance, Profitabilitas, Leverage, Capital Intensity, Corporate Governance

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance dengan corporate governance dan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini dilatarbelakangi oleh masih adanya praktik tax avoidance yang dilakukan perusahaan dalam upaya menekan beban pajak secara legal serta adanya inkonsistensi hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhinya. Tax avoidance diukur menggunakan Effective Tax Rate (ETR), profitabilitas diproksikan dengan Return on Assets (ROA), leverage dengan Debt to Equity Ratio (DER), capital intensity dengan Capital Intensity Ratio, corporate governance dengan proporsi komisaris independen, dan ukuran perusahaan menggunakan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan annual report perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 42 perusahaan dengan total 126 observasi selama periode penelitian. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) melalui aplikasi EViews. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance. Sebaliknya, leverage dan capital intensity tidak berpengaruh signifikan terhadap tax avoidance. Corporate governance terbukti mampu memoderasi pengaruh profitabilitas terhadap tax avoidance, namun tidak mampu memoderasi pengaruh leverage dan capital intensity terhadap tax avoidance. Ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas dan leverage terhadap tax avoidance, tetapi mampu memperkuat pengaruh capital intensity terhadap tax avoidance. Temuan ini mendukung Agency Theory yang menjelaskan bahwa kondisi keuangan perusahaan dan mekanisme pengawasan berperan dalam menentukan kebijakan perpajakan perusahaan.

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