Pengaruh Profitabilitas dan Thin Capitalization terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi

Abstract. Tax avoidance is a strategy used by companies to minimize the tax burden by utilizing loopholes in tax regulations without violating legal provisions, although it can have an impact on reduced state revenue. This study aims to examine the factors that can affect tax avoidance, namely profitability and thin capitalization, as well as the role of company size as a moderating variable in the relationship. The research method used is descriptive and verification method with quantitative approach. This study uses secondary data with a sample of 20 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period or 80 observation data, with the sampling technique using purposive sampling method. Hypothesis testing is done using multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results showed that profitability has a significant negative effect on tax avoidance, while thin capitalization has no significant effect on tax avoidance. In addition, company size proved to be able to moderate the relationship between profitability and tax avoidance, but was unable to moderate the relationship between thin capitalization and tax avoidance. Abstrak. Tax avoidance merupakan strategi yang digunakan perusahaan untuk meminimalkan beban pajak dengan memanfaatkan celah dalam peraturan perpajakan tanpa melanggar ketentuan hukum, meskipun hal tersebut dapat berdampak pada penurunan penerimaan negara. Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat memengaruhi tax avoidance, yaitu profitabilitas dan thin capitalization, serta peran ukuran perusahaan sebagai variabel moderasi dalam hubungan tersebut. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder dengan sampel sebanyak 20 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023 atau sebanyak 80 data observasi, dengan teknik pengambilan sampel menggunakan metode purposive sampling. Pengujian hipotesis dilakukan menggunakan analisis regresi linier berganda serta uji Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap tax avoidance, sedangkan thin capitalization tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, ukuran perusahaan terbukti mampu memoderasi hubungan antara profitabilitas dan tax avoidance, namun tidak mampu memoderasi hubungan antara thin capitalization dan tax avoidance.

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Publication Details

Journal
Bandung Conference Series Accountancy
Published
2025-08-04
DOI
https://doi.org/10.29313/bcsa.v5i2.20653
Citations
1
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
3.91
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article

Pengaruh Profitabilitas dan Thin Capitalization terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi

Elly Halimatusadiah, Katiandra Puan Haryo
1 citations
Bandung Conference Series Accountancy
Financial Analysis and Corporate Governance
3.91
article

Pengaruh Profitabilitas dan Thin Capitalization terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi

Elly Halimatusadiah, Katiandra Puan Haryo
article en
1 citations

Abstract

Abstract. Tax avoidance is a strategy used by companies to minimize the tax burden by utilizing loopholes in tax regulations without violating legal provisions, although it can have an impact on reduced state revenue. This study aims to examine the factors that can affect tax avoidance, namely profitability and thin capitalization, as well as the role of company size as a moderating variable in the relationship. The research method used is descriptive and verification method with quantitative approach. This study uses secondary data with a sample of 20 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period or 80 observation data, with the sampling technique using purposive sampling method. Hypothesis testing is done using multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results showed that profitability has a significant negative effect on tax avoidance, while thin capitalization has no significant effect on tax avoidance. In addition, company size proved to be able to moderate the relationship between profitability and tax avoidance, but was unable to moderate the relationship between thin capitalization and tax avoidance. Abstrak. Tax avoidance merupakan strategi yang digunakan perusahaan untuk meminimalkan beban pajak dengan memanfaatkan celah dalam peraturan perpajakan tanpa melanggar ketentuan hukum, meskipun hal tersebut dapat berdampak pada penurunan penerimaan negara. Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat memengaruhi tax avoidance, yaitu profitabilitas dan thin capitalization, serta peran ukuran perusahaan sebagai variabel moderasi dalam hubungan tersebut. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder dengan sampel sebanyak 20 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023 atau sebanyak 80 data observasi, dengan teknik pengambilan sampel menggunakan metode purposive sampling. Pengujian hipotesis dilakukan menggunakan analisis regresi linier berganda serta uji Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap tax avoidance, sedangkan thin capitalization tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, ukuran perusahaan terbukti mampu memoderasi hubungan antara profitabilitas dan tax avoidance, namun tidak mampu memoderasi hubungan antara thin capitalization dan tax avoidance.

Bandung Conference Series AccountancyVol. 5(2)
Bandung Islamic University (ID)
Openalex Percentile: Top 6%
Financial Analysis and Corporate Governance
3.91
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