VOlUME 03 ISSUE 02 FEBRUARY 2024
1Anggun Anggraini, 2Indawati, 3Holiawati
1,2Pamulang University
3Indonesia Open University
DOI : https://doi.org/10.58806/ijsshmr.2024.v3i2n10Google Scholar Download Pdf
ABSTRACT
This study analyses Corporate Governance Moderates the Relationship between Capital Intensity, and Thin Capitalization with Tax Avoidance. The population in this study are industrial sector companies listed on the IDX for the period 2018-2022. The sampling technique used in this study was purposive sampling, obtained 14 company samples with a period of five years, so that 70 observation data were obtained. The data analysis used in this study used panel data regression. The results of this study can be seen that simultaneously the Corporate Governance variable Moderates the Relationship between Capital Intensity, and Thin Capitalization together with Tax Avoidance. Partially, the Capital Intensity variable has no effect on Tax Avoidance. Partially, the Thin Capitalization variable has a positive effect on Tax Avoidance. As for the Moderation results, it was found that Corporate Governance could not moderate the relationship between capital intensity and tax avoidance and Corporate Governance weakened the relationship between Thin Capitalisation and Tax Avoidance.
KEYWORDS:Capital Intensity; Thin Capitalisation; Corporate Governance; Tax Avoidance
REFERENCES
1) Triyani, Y., Nafsi, N., Yuniarti, L., Sekarwana, N., Sutedja, E., Gurnida, D. A., ... & Alisjahbana, B. (2016).
RANCANGAN PRIMER SPESIFIK GEN MACROPHAGE MANNOSE RECEPTOR (MMR) UNTUK POLYMERASE CHAIN REACTION (PCR) DAN SEKUENSING DEOXYRIBO NUCLEIC ACID (DNA). Indonesian Journal of Clinical Pathology and Medical Laboratory, 22(2), 158-162. https://doi.org/10.31004/innovative.v3i4.4476
2) Cahyani, M. R., & Kiswara, E. (2019). Pengaruh Rasio Pajak Tangguhan, Keahlian Pajak, Dan Remunerasi Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Publik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Diponegoro Journal of Accounting, 8(4). https://ejournal3.undip.ac.id/index.php/accounting/article/view/25848/23044
3) Moeljono, M. (2020). Faktor-faktor yang mempengaruhi penghindaran pajak. Jurnal Penelitian Ekonomi Dan Bisnis, 5(1), 103-121. https://doi.org/10.33633/jpeb.v5i1.2645
4) Mardianti, I. V., & Ardini, L. (2020). Pengaruh Tanggung Jawab Sosial Perusahaan, Profitabilitas, Kepemilikan Asing, dan Intensitas Modal terhadap Penghindaran Pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 9(4).
http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2854/2865
5) Rosa, H. F., Hartono, A., & Ulfah, I. F. (2022). PENGARUH RETURN ON ASSET (ROA), LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE). Jurnal Ekonomi Syariah Darussalam, 3(1), 18-33. https://doi.org/10.30739/jesdar.v3i1.1146
6) Jumailah, V. (2020). Pengaruh thin capitalization dan konservatisme akuntansi terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Management and Accounting Expose, 3(1), 13-21.
http://jurnal.usahid.ac.id/index.php/accounting/article/view/132/124
7) Olivia, I., & Dwimulyani, S. (2019, April). Pengaruh Thin Capitalization dan Profitabilitas Terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi. In Prosiding Seminar Nasional Pakar (pp. 2-54).
https://trijurnal.trisakti.ac.id/index.php/pakar/article/download/4337/3454
8) Fathurrahman, I., Andriyanto, W. A., & Sari, R. D. P. (2021). Pengaruh Kepemilikan Institusional, Komite Audit, dan Thin Capitalization Terhadap Tax Avoidance. Jurnal Akunida, 7(2), 205-216. https://doi.org/10.30997/jakd.v7i2.4583
9) Sunarsih, U., & Handayani, P. (2018). Pengaruh Corporate Governance terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 12(2), 163-185.
https://doi.org/10.25170/jara.v12i2.87
10) Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39-47.
http://dx.doi.org/10.33087/ekonomis.v4i1.86
11) Mulyana, Y., Mulyati, S., & Umiyati, I. (2020). Pengaruh Komisaris Independen, Kompensasi Rugi Fiskal Dan Pertumbuhan Aset Terhadap Penghindaran Pajak. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(2), 160-172. http://jurnal.usbypkp.ac.id/index.php/sikap
12) Muljadi, C., Hastuti, M. E., & Hananto, H. (2022). Tax amnesty, corporate social responsibility, good corporate governance terhadap penghindaran pajak. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK), 17(2), 303-320. https://doi.org/10.25105/jipak.v17i2.12864
13) Pramita, Y. D., & Susanti, E. N. (2023). Pengaruh Transfer Pricing, Koneksi Politik, Thin Capitalization, dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Moderasi. Jurnal Akuntansi Inovatif, 1(2), 83-100. https://doi.org/10.59330/jai.v1i2.11
14) Oktavia, V., Jefri, U., & Kusuma, J. W. (2021). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 1(2), 143-151. Jurnal Revenue, 01(02).
https://doi.org/10.46306/rev.v1i2
15) Selistiaweni, S., Arieftiara, D., & Samin, S. (2020, November). Pengaruh kepemilikan keluarga, financial distress dan thin capitalization terhadap penghindaran pajak. In Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar) (Vol. 1, pp. 751-763). https://conference.upnvj.ac.id/index.php/biema/article/view/925/539
16) Puspitasari, R., Anggraini, A., & Jatiningrum, C. (2023). Pengaruh Penerapan Financial Leverage, Good Corporate Governance dan Corporate Social Responsibility Terhadap Nilai Perusahaan. eCo-Fin, 5(2), 119-127.
https://doi.org/10.32877/ef.v4i1.454
17) Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance. Inovasi, 17(1), 82-93. https://doi.org/10.30872/jinv.v17i1.9098
18) Ghozali, A. (2021). Return On Asset, Intensitas Modal, Tax Avoidance: Corporate Governance Sebagai Variabel Moderasi. Jurnal Literasi Akuntansi, 1(1), 1-13. https://doi.org/10.55587/jla.v1i1.8
19) Devriadi, F. S., & Achyani, F. (2023). Pengaruh Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Dan Beban Pajak Tangguhan Terhadap Penghindaran Pajak Dengan Good Corporate Governance Pada Perusahaan (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Innovative: Journal Of Social Science Research, 3(4), 8805-8819. https://doi.org/10.31004/innovative.v3i4.4476
www.idx.co.id
www.kompasiana.com
www.kontan.id
www.oecd.org.