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.