Pengaruh Related Party Transaction, Profitabilitas, Leverage dan Intensitas Modal terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2018-2022

Abstract

The objective of the research was to find out and examine the influence of related party transaction, profitability, leverage, and capital intensity on tax evasion in the food and beverage sub-sector of manufacture companies listed in BEI (Indonesia Stock Exchange) in the period of 2018-2022, and to examine whether firm size could moderate the correlation between independent variables and dependent variables. The population was 26 companies, and tax number of observasional sampel was 130 companies taken by using perposive sampling technique. The research used descriptive quantitative method with classic assumption test and multiple Regression Analysis (MRA), using two regression equation tests. The data were analyzed by using SPSS software program. The result of the research showed that, partially, profitability, leverage, ad capital intencity had positive and significant influence on tax evasion. The variable of firm size was able to moderate the influance of related party transaction debt, probability, leverage and capital intensity on tax evasion. The variable of firm size could not moderate the influence of related party transaction loan on tax evasion.