Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menganalisis: (1) pengaruh profitabilitas terhadap tax avoidance; (2) pengaruh leverage terhadap tax avoidance; (3) pengaruh capital intensity terhadap tax avoidance; (4) pengaruh ukuran perusahaan terhadap tax avoidance; (5) pengaruh profitabilitas, leverage, capital intensity, dan ukuran perusahaan secara simultan terhadap tax avoidance; (6) peran ukuran perusahaan dalam memoderasi pengaruh profitabilitas terhadap tax avoidance; (7) peran ukuran perusahaan dalam memoderasi pengaruh leverage terhadap tax avoidance; dan (8) peran ukuran perusahaan dalam memoderasi pengaruh capital intensity terhadap tax avoidance. penelitian ini menggunakan pendekatan kuantitatif. populasi penelitian adalah perusahaan yang terdaftar dalam indeks lq45 di bursa efek indonesia (bei) periode 2020-2024. teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan 25 perusahaan sampel dengan total 125 observasi. teknik analisis data yang digunakan adalah analisis regresi data panel dengan bantuan perangkat lunak eviews 12. hasil penelitian menunjukkan bahwa: (1) profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance; (2) leverage berpengaruh negatif dan signifikan terhadap tax avoidance; (3) capital intensity berpengaruh negatif dan signifikan terhadap tax avoidance; (4) ukuran perusahaan berpengaruh negatif dan signifikan terhadap tax avoidance; (5) secara simultan, profitabilitas, leverage, capital intensity, dan ukuran perusahaan berpengaruh signifikan terhadap tax avoidance; (6) ukuran perusahaan mampu memoderasi pengaruh profitabilitas terhadap tax avoidance; (7) ukuran perusahaan mampu memoderasi pengaruh leverage terhadap tax avoidance; (8) ukuran perusahaan mampu memoderasi pengaruh capital intensity terhadap tax avoidance. kata kunci: profitabilitas, leverage, capital intensity, tax avoidance, ukuran perusahaan, lq45.

ABSTRACT This study aims to analyze: (1) the influence of profitability on tax avoidance; (2) the influence of leverage on tax avoidance; (3) the influence of capital intensity on tax avoidance; (4) the influence of firm size on tax avoidance; (5) the simultaneous influence of profitability, leverage, capital intensity, and firm size on tax avoidance; (6) the role of firm size in moderating the influence of profitability on tax avoidance; (7) the role of firm size in moderating the influence of leverage on tax avoidance; and (8) the role of firm size in moderating the influence of capital intensity on tax avoidance. This research uses a quantitative approach. The research population consists of companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling technique used was purposive sampling, resulting in 25 sample companies with a total of 125 observations. The data analysis technique used is Panel Data Regression Analysis with the assistance of Eviews 12 software. The results of the study show that: (1) Profitability has a significant negative effect on tax avoidance; (2) Leverage has a significant negative effect on tax avoidance; (3) Capital intensity has a significant negative effect on tax avoidance; (4) Firm size has a significant negative effect on tax avoidance; (5) Simultaneously, profitability, leverage, capital intensity, and firm size have a significant effect on tax avoidance; (6) Firm size is able to moderate the influence of profitability on tax avoidance; (7) Firm size is able to moderate the influence of leverage on tax avoidance; (8) Firm size is able to moderate the influence of capital intensity on tax avoidance. Keywords: Profitability, Leverage, Capital Intensity, Tax Avoidance, Firm Size.LQ45.