Pengaruh Thin Capitalization Dan Profitability Terhadap Tax Avoidance Dengan Audit Quality Sebagai Variabel Moderating
Abstract
Abstract. This study aims to provide empirical evidence that thin capitalization and profitability affect tax avoidance and the existence of audit quality moderates the effect of thin capitalization and profitability on tax avoidance. The subject of this research is the manufacturing companies of the basic industry & chemicals sub sector and the consumer goods industry which were listed on the Indonesia Stock Exchange in 2015-2018. The sample selection uses a purposive sampling method, and obtained 46 companies that meet the criteria. The data analysis technique used is multiple regression analysis using SPSS 23. The results show that thin capitalization has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, audit quality has no effect on tax avoidance, whereas audit quality has failed to moderate the effect of thin capitalization and profitability against tax avoidance
Keywords; audit quality; profitability; tax avoidance; thin capitalization
Abstrak. Penelitian ini bertujuan untuk memberikan bukti empiris bahwa thin capitalization dan profitability mempengaruhi tax avoidance dan keberadaan audit quality memoderasi pengaruh thin capitalization dan profitability terhadap tax avoidance. Subjek penelitian ini adalah perusahaan manufaktur sub sektor basic industry & chemicals dan consumer goods industry yang listing di Bursa Efek Indonesia tahun 2015-2018. Pemilihan sampel menggunakan metode purposive sampling, dan didapat 46 perusahaan yang memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda menggunakan SPSS 23. Hasil penelitian menunjukkan thin capitalization berpengaruh positif terhadap tax avoidance, profitability berpengaruh negatif terhadap tax avoidance, audit quality tidak berpengaruh terhadap tax avoidance, sedangkan audit quality tidak berhasil memoderasi pengaruh thin capitalization dan profitability terhadap tax avoidance.
Kata kunci: audit quality; profitability; tax avoidance; thin capitalization