Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak dengan lokasi perusahaan induk sebagai variabel moderasi = The effect of profitability, firm size, and leverage on tax avoidance with parent company location as a moderating variable

Fahmi, Zaenal (2024) Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak dengan lokasi perusahaan induk sebagai variabel moderasi = The effect of profitability, firm size, and leverage on tax avoidance with parent company location as a moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak. Studi ini juga menguji peran lokasi Perusahaan induk terhadap hubungan profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak. Dengan menggunakan data observasi sebanyak 504 sampel dari perusahaan yang terdaftar di Bursa Efek Indonesia selain sektor financial dan real estate, dan menggunakan regresi linier berganda, studi ini menemukan bahwa profitabilitas berpengaruh negatif terhadap penghindaran pajak, ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak, dan leverage berpengaruh positif terhadap penghindaran pajak. Studi ini juga menemukan bahwa lokasi perusahaan induk memperkuat hubungan positif antara leverage terhadap penghindaran pajak. Hasil studi ini memberikan implikasi bahwa leverage menjadi faktor yang mempengaruhi praktik penghindaran pajak perusahaan, dan diperkuat oleh adanya variabel lokasi perusahaan induk untuk hubungan antara leverage dan penghindaran pajak./ This study examines the effect of profitability, firm size, and leverage on tax avoidance. Additionally, the study investigates the moderating role of parent company location on the relationship between profitability, firm size, leverage, and tax avoidance. Using a sample of 504 observations from companies listed on the Indonesia Stock Exchange, excluding the financial and real estate sectors, and employing multiple linear regression analysis, this study finds that profitability negatively affects tax avoidance, firm size negatively affects tax avoidance, and leverage positively affects tax avoidance. The study also finds that parent company location strengthens the positive relationship between leverage and tax avoidance. The results of this study imply that leverage is a significant factor influencing corporate tax avoidance practices, and this effect is amplified by the presence of parent company location in the relationship between leverage and tax avoidance.

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