PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023

Abstract

Companies often use tax avoidance to take advantage of weaknesses in the tax system. This study aims to examine the effect of profitability and leverage on tax avoidance, and analyse the moderating role of company size in manufacturing companies listed on the IDX for the 2019-2023 period.

This research uses an associative method with a quantitative approach. The research population includes manufacturing companies listed on the IDX during the 2019-2023 period. The sample selection technique was carried out by purposive sampling, resulting in 9 companies with an observation period of 5 years. Data analysis involves classical assumption tests, Moderate Regression Analysis (MRA), and hypothesis testing.

 The results of this study state that the profitability variable (X1) obtained a t value = -1.351 < t table 2.6216 with a significance level of 0.185> 0.05 then H0 is accepted and H1 is rejected, the leverage variable (X2) obtained a t value = -3.879 < t table 2.6216 with a significance level of 0.000 < 0.05 then H0 is rejected and H2 is accepted. The interaction between the profitability variable and company size (X1 * Z) obtained the value of t count 1.266 < t table 2.03452 with a significance level of 0.213 > 0.05, then H0 is accepted and H¬4 is rejected, the interaction between the leverage variable and company size (X2 * Z) obtained the value of t count -3.901 < t table 2.03452 with a significance level of 0.000 > 0.05, then H0 is rejected and H¬5 is accepted.

The results concluded that partially profitability has no effect on tax avoidance, while leverage affects tax avoidance. In addition, company size does not moderate the relationship between profitability and tax avoidance, but plays a role in moderating the effect of leverage on tax avoidance.