THE EFFECT OF LEVERAGE, PROFITABILITY, SALES GROWTH AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH EARNINGS MANAGEMENT AS A MODERATION VARIABLE

Salsa Cintya Rahmawati, Liliek Nur Sulistiyowati, Rollis Ayu Ditasari

Abstract


Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, sales growth, dan capital intensity terhadap tax avoidance dengan manajemen laba sebagai variabel moderasi. Data penelitian diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024, dengan metode purposive sampling sehingga diperoleh sejumlah sampel 42 perusahaan dengan 168 data yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan model regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa leverage, sales growth, capital intensity dan manajemen laba berpengaruh positif signifikan terhadap tax avoidance, sedangkan profitabilitas tidak menunjukkan pengaruh signifikan terhadap tax avoidance. Uji moderasi menemukan bahwa manajemen laba memperkuat secara positif signifikan pengaruh leverage, sales growth dan capital intensity terhadap tax avoidance, sedangkan manajemen laba tidak dapat memoderasi pengaruh profitabilitas terhadap tax avoidance. Temuan ini memberikan implikasi bahwa kebijakan pengelolaan pajak perusahaan tidak hanya dipengaruhi oleh struktur modal dan kemampuan menghasilkan laba, tetapi juga dapat dipengaruhi oleh praktik manajemen laba.
Kata kunci: leverage, profitabilitas, sales growth, capital intensity, manajemen laba, tax avoidance
Abstract
This research seeks to examine how leverage, profitability, sales growth, and capital intensity affect tax avoidance, with earnings management serving as a moderating variable. The data were collected from the financial reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, applying a purposive sampling technique that resulted in 42 companies being selected and producing 168 observations that met the study’s requirements. The analysis was conducted through multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed relationships. The findings revealed that leverage, sales growth, capital intensity, and earnings management each have a significant and positive impact on tax avoidance, while profitability did not display a notable effect. Furthermore, the moderation analysis demonstrated that earnings management significantly amplified the effect of leverage, sales growth, and capital intensity on tax avoidance, but failed to moderate the relationship between profitability and tax avoidance. These results highlight that tax management strategies within corporations are shaped not only by structural and financial elements, but also by managerial actions related to earnings. In addition, the study emphasizes the importance of considering profit management when evaluating corporate behavior in minimizing tax obligations.

Keywords: leverage, profitability, sales growth, capital intensity, earnings management, tax avoidance


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References


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