Pengaruh Kinerja Keuangan dan Intensitas Modal terhadap Tax Avoidance dengan Green Accounting sebagai Variabel Moderasi
DOI:
https://doi.org/10.37481/jmeb.v6i3.2324Keywords:
Financial Performance, Capital Intensity, Tax Avoidance, Green AccountingAbstract
Tax avoidance remains an important concern for large companies because efforts to reduce tax burdens may affect tax revenue and corporate accountability. This study aims to examine the effect of financial performance and capital intensity on tax avoidance and to determine whether green accounting moderates these relationships in LQ45 companies listed on the Indonesia Stock Exchange during 2020-2024. A quantitative associative approach was employed using secondary data from annual and sustainability reports. The sample was selected through purposive sampling and consisted of 14 companies, resulting in 70 firm-year observations. Financial performance was measured by Return on Assets (ROA), capital intensity by the proportion of fixed assets to total assets, tax avoidance by Effective Tax Rate (ETR), and green accounting by environmental disclosure based on GRI G4 indicators. Data were analyzed using panel data regression and Moderated Regression Analysis with EViews 12. The results show that financial performance has a positive and significant effect on tax avoidance, while capital intensity has no significant effect. Both variables simultaneously affect tax avoidance. Green accounting does not moderate the effects of either financial performance or capital intensity on tax avoidance. These findings suggest that tax-related decisions are more closely associated with financial considerations than environmental disclosure.
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