Pengaruh Profitability dan Leverage Terhadap Tax Avoidance dengan Firm Size Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024
DOI:
https://doi.org/10.38035/jafm.v7i3.3643Keywords:
Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Teori KeagenanAbstract
Penelitian ini bertujuan menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance (ETR), serta menguji peran moderasi ukuran perusahaan. Dengan pendekatan kuantitatif, sampel mencakup 93 perusahaan manufaktur di Bursa Efek Indonesia dengan total 189 observasi selama periode 2022–2024. Analisis data menggunakan regresi data panel dengan Random Effect Model (REM). Hasil penelitian menunjukkan profitabilitas berpengaruh negatif signifikan terhadap ETR, mengindikasikan peningkatan praktik tax avoidance saat laba tinggi. Sebaliknya, leverage berpengaruh positif signifikan terhadap ETR, menunjukkan utang yang tinggi justru menurunkan intensitas tax avoidance. Sementara itu, ukuran perusahaan terbukti tidak mampu memoderasi pengaruh profitabilitas maupun leverage terhadap tax avoidance. Secara simultan, seluruh variabel dalam model berpengaruh signifikan.
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