Pengaruh Kompensasi Rugi Fiskal dan Struktur Modal terhadap Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi
DOI:
https://doi.org/10.37481/jmeb.v6i3.2330Keywords:
Fiscal Loss Compensation, Capital Structure, Tax Avoidance, Capital IntensityAbstract
This study aims to analyze the effect of fiscal loss compensation and capital structure on tax avoidance, with capital intensity as a control variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative method with an associative approach. The data used are secondary data obtained from companies’ financial statements through the official website of the Indonesia Stock Exchange (IDX). The research population consists of 131 companies, with a sample of 32 companies selected using the purposive sampling method. Data analysis was conducted using EViews 12 through panel data regression analysis. The results indicate that, simultaneously, fiscal loss compensation and capital structure affect tax avoidance. Partially, fiscal loss compensation does not affect tax avoidance, while capital structure has a significant effect on tax avoidance. Furthermore, capital intensity is unable to moderate the effect of fiscal loss compensation on tax avoidance; however, it is able to moderate the effect of capital structure on tax avoidance. These findings indicate that a company’s financing policy plays a more dominant role in influencing tax avoidance, while capital intensity strengthens the relationship between capital structure and tax avoidance.
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