Pengaruh Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi

Abstract

The purpose of this study was to examine the effect of Company Size and Capital Intensity on Tax Aggressiveness With Profitability as a Moderating Variable on Manufacturing Companies in the Foon and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2020 period. The research method used in this study is quantitative research by using secondary data in the form of company financial statements that researchers got from the Indonesia Stock Exchange (IDX). The sampling used was purposive sampling with several criteria as the determination of the research sample. Techniques data analysis using multiple linear regression analysis with the aid of the Statistical Package for the Social Sciences (SPSS) 2.6 program. Based on the results of data analysis, it shows that company size has a positive effect on tax aggressiveness with a significance test result of 0,000, capital intensity has a negative effect on tax aggressiveness with a significance test result of 0,917, company size capital intensity and profitability simultaneously have a positive effect on tax aggressiveness with the results of the significance test are 0,000, profitability moderates the negative (weakens) the relationship between company size and tax aggressiveness with the significance test results at 0,905, profitability moderates the negative (weakens) the relationship between capital intensity and tax aggressiveness with the significance test results at 0,073.