PENGARUH INTENSITAS MODAL DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI

(Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024)

Abstrak

This study aims to analyze the impacts of capital intensity and leverage on tax avoidance, with institutional ownership as a moderating variable. The study population consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling method used was purposive sampling, yielding 88 observations from 22 companies. The analysis method employed in this study was Moderated Regression Analysis (MRA) on panel data using EViews 14. The results indicate that capital intensity has a significant negative effect on tax avoidance. Leverage has no effect on tax avoidance. Institutional ownership policies do not modify the effects of capital intensity and leverage on tax avoidance.