Determinasi Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi

Abstract

ABSTRAK Studi ini bermaksud mengungkap peran profitabilitas sebagai pemoderasi leverage, capital intensity, dan inventory intensity terhadap agresivitas pajak. Variabel independen meliputi leverage, capital intensity, dan inventory intensity, sedangkan agresivitas pajak menjadi variabel dependen dan profitabilitas sebagai variabel moderasi. Metode penelitian melibatkan pengumpulan data sekunder laporan tahunan perusahaan sektor barang konsumen primer yang tercatat pada Bursa Efek Indonesia periode 2020-2022, dengan purposive sampling pada 47 perusahaan. Studi ini mengindikasikan terdapat dampak konkret dari leverage terhadap agresivitas pajak. Sementara itu, tidak ditemukan dampak konkret dari capital intensity, inventory intensity, dan profitabilitas terhadap agresivitas pajak. Selain itu, hasil studi juga menunjukkan profitabilitas tidak memoderasi leverage, capital intensity, dan inventory intensity terhadap agresivitas pajak. Kata Kunci: Agresivitas Pajak, Capital Intensity, Inventory Intensity, Leverage, Profitabilitas.   ABSTRACT The research intends to unveil the role of profitability as a moderator between leverage, capital intensity, and inventory intensity with tax aggressiveness. Independent variables encompass leverage, capital intensity, and inventory intensity, while tax aggressiveness is the dependent variable, and profitability iss the moderation variable. The research method involves collecting secondary data sources from annual reports of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, employing purposive sampling for 47 companies. The findings indicate that leverage significantly influences tax aggressiveness, however, no significant effects were observed for capital intensity, inventory intensity, and profitability on tax aggressiveness.  Furthermorethe results also demonstrate that profitability does not moderate the relationships between leverage, capital intensity, and inventory intensity with tax aggressiveness. Keywords : Capital Intensity, Inventory Intensity, Leverage, Profitability, Tax Agresiveness.