DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI
DOI:
https://doi.org/10.30595/kompartemen.v20i2.13683Keywords:
Leverage, Research and Development, Ukuran Perusahaan, ProfitabilitasAbstract
Penelitian ini bertujuan untuk menguji pengaruh leverage, research and development, dan ukuran perusahan terhadap agresivitas pajak serta peran profitabilitas dalam memoderasi pengaruh tersebut. Populasi yang digunakan adalah perusahaan manufaktur sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 dengan jumlah 58 perusahaan. Penentuan sampel menggunakan teknik purposive sampling dan menghasilkan 19 perusahaan dengan 11 data outlier sehingga total unit analisis berjumlah 46. Penelitian ini menggunakan data sekunder berupa laporan keuangan serta menggunakan teknik dokumenter untuk mengumpulkan data penelitian. Teknik analisis data menggunakan analisis regresi moderasi dengan uji selisih nilai mutlak. Hasil penelitian menunjukkan bahwa leverage, research and development, dan ukuran perusahan tidak berpengaruh secara signifikan terhadap agresivitas pajak. Profitabilitas dapat digunakan untuk memoderasi pengaruh ukuran perusahan terhadap agresivitas pajak, namun tidak mampu memoderasi pengaruh antara leverage serta research and development terhadap agresivitas pajak.
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