Analisis Faktor-Faktor yang Berpengaruh terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024

Abstract

This study aims to identify the factors that influence tax avoidance, with corporate governance as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study were obtained from the Indonesia Stock Exchange. The sampling method employed was purposive sampling. The research population consisted of 228 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a total of 65 companies selected as the sample. The type of data used was secondary data, and the analysis was carried out using panel data regression and Moderated Regression Analysis (MRA), with the aid of EViews 12 software. The results of this study indicate that profitability has a positive and significant effect on tax avoidance, and leverage also exerts a positive and significant effect on tax avoidance. Inventory intensity demonstrates a positive and significant impact on tax avoidance, while sales growth also has a positive and significant effect on tax avoidance. Conversely, firm size does not have a significant effect on tax avoidance. Corporate governance, measured by the proportion of independent commissioners, moderates the influence of profitability, leverage, inventory intensity, and sales growth on tax avoidance.