Analisa Peran Capital Structure dalam Memoderasi Pengaruh Capital Instensity dan Firm Age Terhadap Tax Avoidance

Abstract

Taxes, as a mandatory contribution from the public, play a role in meeting the needs of the state budget as a source of financing. However, taxes also become a burden for companies because they can reduce net profits. Therefore, companies often try to minimize their tax burden, one of which is through tax avoidance strategies. This study aims to determine and test the role of capital structure in moderating the influence of capital intensity and firm age on tax avoidance. This research method is quantitative. The study population is 128 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The research sample was selected using a purposive sampling technique, resulting in 37 companies that met the criteria with a total sample of 185 data. Panel data linear regression analysis and Moderated Regression Analysis tests in this study used Microsoft Excel and E-Views version 12. The test results show that capital intensity has no effect on tax avoidance, while firm age has a significant effect on tax avoidance. For the moderating variables, it is known that capital structure can moderate the influence of capital intensity on tax avoidance, whereas capital structure cannot moderate the influence of firm age on tax avoidance.