PENGARUH PROFITABILITAS, CORPORATE GOVERNANCE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE MELALUI UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, corporate governance, capital intensity terhadap tax avoidance melalui ukuran perusahaan. Populasi yang digunakan pada penelitian ini adalah perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024. Teknik pengambilan sampel dalam penelitian ini yaitu purposive sampling dan didapatkan sebanyak 27 perusahaan sub-sektor makanan dan minuman dengan observasi sebanyak 135 kali observasi. Metode analisis yang digunakan analisis regresi linear berganda. Berdasarkan hasil uji simultan tanpa moderasi dan dengan moderasi menyatakan bahwa variabel profitabilitas, corporate governance dan capital intensity berpengaruh signifikan terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Hasil penelitian profitabilitas berpengaruh dan signifikan terhadap tax avoidance, corporate governance berpengaruh dan tidak signifikan terhadap tax avoidance, capital intensity berpengaruh dan signifikan terhadap tax avoidance, ukuran perusahaan tidak mampu memoderasi profitabilitas terhadap tax avoidance, ukuran perusahaan mampu memoderasi corporate governance terhadap tax avoidance dan ukuran perusahaan mampu memoderasi capital intensity terhadap tax avoidance

This study aims to determine the effect of profitability, corporate governance, and capital intensity on tax avoidance through company size. The population used in this study were companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used in this study was purposive sampling, and 27 companies in the food and beverage sub-sector were obtained with 135 observations. The analysis method used was multiple linear regression analysis. Based on the results of simultaneous tests without moderation and with moderation, it was found that the variables of profitability, corporate governance, and capital intensity had a significant effect on tax avoidance with company size as a moderating variable. The results of the study show that profitability has a significant effect on tax avoidance, corporate governance has a significant effect on tax avoidance, capital intensity has a significant effect on tax avoidance, company size is unable to moderate profitability on tax avoidance, company size is able to moderate corporate governance on tax avoidance, and company size is able to moderate capital intensity on tax avoidance.