THE EFFECT OF LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS MODERATE VARIABLES

Indah Widyastuti, Rosita Wulandari, Dinar Ambarita, Dewi Rani Gustiasari

Abstract


This study aims to test and prove empirically the effect of Leverage and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The type of research used is quantitative associative. The population in this study is the annual financial report from the period 2015 to 2020, which is as many as 144 which are the samples in this study. The sample in this study using the saturated sampling method. The analysis technique used in this study is multiple linear regression and moderated regression analysis with a significance level of 5%. Statistical testing using Econometric Views 9.0. The results of this study indicate that Leverage and Capital Intensity have a simultaneous effect on Tax Avoidance, Leverage has a partial effect on Tax Avoidance, Capital Intensity has no partial effect on Tax Avoidance, Firm Size can moderate the relationship between Leverage and Tax Avoidance, Firm Size cannot moderate the relationship Capital Intensity against Tax Avoidance.

  

Keywords: Tax Avoidance, Leverage, Capital Intensity, Firm Size


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References


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