Laela Nuzilaturrizqi, 7211418025 (2022) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, INTENSITAS MODAL, DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Taxes have the opportunity to contribute to the country's development through income from the state budget. Tax evasion is carried out to minimize the tax burden by exploiting loopholes or weaknesses in tax laws and regulations so that the law can be legal. The purpose of this study was to examine the positive influence of firm size, leverage, capital intensity, and sales growth on tax avoidance and the role of profitability in moderating by strengthening the relationship of these influences. The population in this study is a consumer sector manufacturing company listed on the Indonesia Stock Exchange, namely a total of 51 consumer sector manufacturing companies. The sample in this study were 36 manufacturing companies in the consumption sector, with the sample technique used was purposive sampling. The units of analysis in this study in 2019-2020 are 61 units of analysis. The analytical method used is Moderated Regression Analysis (MRA) with interaction testing, and hypothesis testing using IBM SPSS Ver.25. The results showed that company size and sales growth had a positive effect on tax avoidance. Leverage and capital intensity have no positive effect on tax avoidance. Profitability can be moderated by weakening the influence of firm size, capital intensity and sales growth. Profitability cannot be moderated by strengthening the influence of leverage.

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