PENGARUH INTENSITAS MODAL, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILIY SEBAGAI VARIABEL MODERASI

Tri Satrianti Ardiana; Menik Indrati

doi:10.31539/79wkhp12

Authors

Tri Satrianti Ardiana Universitas Esa Unggul
Menik Indrati Universitas Esa Unggul

DOI:

https://doi.org/10.31539/79wkhp12

Keywords:

Capital Intensity, Company Size, Leverage, Corporate Social Responsibility, Tax Avoidance

Abstract

Penelitian bertujuan untuk menganalisis pengaruh intensitas modal, ukuran perusahaan, dan leverage terhadap penghindaran pajak dengan corporate social responsibility (CSR) sebagai variabel moderasi. Penelitian menggunakan data sekunder berupa laporan tahunan dari 90 sampel perusahaan sektor energi tercatat di Bursa Efek Indonesia periode 2022–2024. Metode penelitian yang dipakai adalah kuantitatif dengan analisis regresi data panel menggunakan Eviews 13. Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier dilakukan untuk menentukan model terbaik antara Common Effect Model, Fixed Effect Model, dan Random Effect Model. Temuan penelitian mengindikasikan intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan ukuran perusahaan dan leverage berpengaruh positif terhadap penghindaran pajak. CSR terbukti memoderasi hubungan antara intensitas modal dan leverage terhadap penghindaran pajak, namun tidak mampu memoderasi hubungan antara ukuran perusahaan dan penghindaran pajak. Temuan ini menunjukkan bahwa aset tetap lebih difokuskan untuk mendukung aktivitas operasional perusahaan dibandingkan sebagai sarana perencanaan pajak. Selain itu, perusahaan dengan skala besar dan tingkat leverage tinggi memiliki sumber daya serta insentif yang lebih besar untuk melakukan efisiensi pajak. Lebih lanjut, pengeluaran CSR dinilai lebih efektif dalam membatasi praktik penghindaran pajak yang bersumber dari keputusan struktur aset dan pendanaan.

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