Tax Avoidance: Capital Intensity, Accounting Conservatism, Transfer Pricing, & Financial Distress dengan Kepemilikan Institusional sebagai Moderasi
Kata Kunci:
Intensitas Modal, Konservatisme Akuntansi, Harga Transfer, Financial Distress, Penghindaran PajakAbstrak
Indonesia menerapkan sistem self-assessment yang memberikan kepercayaan kepada wajib pajak untuk menghitung, membayar, dan menyampaikan pajak mereka masing-masing sesuai dengan ketentuan perpajakan yang berlaku. Dengan memanfaatkan celah-celah peraturan perpajakan, perusahaan melakukan praktik penghindaran pajak untuk dapat membayar pajak seminimal mungkin tanpa melanggar ketentuan perpajakan yang berlaku. Penelitian ini merupakan penelitian kuantitatif dengan subjek penelitian berupa perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Jumlah populasi dalam penelitian ini terdiri dari 65 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan 40 perusahaan dipilih untuk memenuhi total sampel sebanyak 140 data setelah outlier. Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari laporan tahunan dan laporan keuangan perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda dan moderated regression analysis dengan menggunakan program IBM SPSS Statistics versi 26. Hasil penelitian menunjukkan bahwa intensitas modal, harga transfer, dan financial distress tidak berpengaruh signifikan terhadap penghindaran pajak; konservatisme akuntansi berpengaruh negatif signifikan terhadap penghindaran pajak; kepemilikan institusional tidak dapat memoderasi pengaruh intensitas modal, konservatisme akuntansi, dan transfer pricing terhadap penghindaran pajak; dan kepemilikan institusional dapat memperkuat pengaruh financial distress terhadap penghindaran pajak.
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