Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth

Abstract

Penelitian ini dilatarbelakangi dikarenakan adanya penurunan realisasi pajak yang diterima di Indonesia pada periode 2017-2019. Penurunan realisasi pajak tersebut diindikasikan karena adanya tindakan tax avoidance yang dilakukan perusahaan terutama di perusahaan manufaktur yang sudah listing di Bursa Efek Indonesia dengan cara melakukakukan penambahan aset tetap dan earnings management, sehingga dapat dirumuskan bahwa bagaimana pengaruh earnings mangement dan capital intensity terhadap tax avoidance dimoderasi oleh sales growth. Penelitian ini bertujuan untuk menguji pengaruh earnings management dan capital intensity terhadap tax avoidance dengan sales growth sebagai variabel pemoderasi. Penelitian ini menggunakan sampel, yaitu perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2017-2019. Teknik sampling yang digunakan dalam penelitian ini, yaitu metode purposive sampling dengan perolehan sampling sebanyak 123 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan multiple regression analysis dan moderation regression analysis dengan hasil yang menunjukkan bahwa earnings management dan capital intensity memiliki pengaruh secara signifikan terhadap tax avoidance. Sedangkan, sales growth tidak dapat memoderasi earnings management dan capital intensity terhadap tax avoidance. Abstract This research is motivated by a decrease in the realization of taxes received in Indonesia in the 2017-2019 period. The decrease in tax realization is indicated by the existence of tax avoidance actions carried out by companies, especially in manufacturing companies that have been listed on the Indonesia Stock Exchange by adding fixed assets and earnings management, so that it can be formulated that how the influence of earnings management and capital intensity on tax avoidance is moderated by sales growth. This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 123 samples. The data analysis technique used in this study uses multiple regression analysis and moderation regression analysis with results showing that earnings management and capital intensity have a significant effect on tax avoidance. Meanwhile, sales growth cannot moderate earnings management and capital intensity on tax avoidance. Kata Kunci :