Pengaruh leverage, intensitas modal dan intensitas persediaan pada tax avoidance dengan corporate governance sebagai variabel moderasi = The influence of leverage, capital intensity and inventory intensity on tax avoidance with corporate governance as a moderation variable

Aurelia, Givensza Syifa (2023) Pengaruh leverage, intensitas modal dan intensitas persediaan pada tax avoidance dengan corporate governance sebagai variabel moderasi = The influence of leverage, capital intensity and inventory intensity on tax avoidance with corporate governance as a moderation variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tax avoidance dengan corporate governance sebagai variabel moderasi. Objek penelitian ini adalah perusahaan yang bergerak di sektor manufaktur khususnya consumer staples yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022. Sampel yang digunakan dalam penelitian ini diambil dengan metode purposive sampling dengan jumlah sampel akhir sebanyak 225 firm year. Teknik analisis yang digunakan adalah metode regresi berganda dan moderrated regression analysis dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian ini menunjukkan bahwa leverage, intensitas modal, dan intensitas persediaan tidak berpengaruh terhadap tax avoidance, adanya moderasi dari corporate governance melemahkan pengaruh dari leverage dan intensitas modal terhadap tax avoidance, namun memperkuat pengaruh dari intensitas persediaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI selama 2018-2022. Penelitian ini menunjukkan bahwa corporate governance berperan dalam pengambilan keputusan perusahaan terkait tax avoidance. / This research aims to test and obtain empirical evidence regarding the influence of leverage, capital intensity, and inventory intensity on tax avoidance with corporate governance as a moderating variable. The object of this research is companies operating in the manufacturing sector, especially consumer staples, which are listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sample used in this research was taken using a purposive sampling method with a final sample size of 225 firm years. The analysis technique used is the multiple regression method and moderated regression analysis with the help of SPSS version 25 software. The results of this study show that leverage, capital intensity and inventory intensity have no effect on tax avoidance, the moderation of corporate governance weakens the influence of leverage and intensity. capital on tax avoidance, but strengthens the influence of inventory intensity on tax avoidance in manufacturing companies listed on the IDX during 2018-2022. This research shows that corporate governance plays a role in company decision making regarding tax avoidance.

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