Pengaruh Return on Equity dan Intensitas Modal terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi: The Effect of Return on Equity And Capital Intensity on Tax Avoidance with Corporate Governance as a Moderating Variable

Yuniarti, Setiafitrie
Setianda, Rizky Aldi
Fatimah, Siti

Nusantara Journal of Education and Social Science
Vol 1 No 1 (2024): Terbitan Januari 2024

This study examines the effect of Return on Equity, Capital Intensity on Tax Avoidance with Corporate Governance (proportion of independent board of commissioners) as a moderation variable. Using the Purposive Sampling method, as many as 7 selected companies met the sample selection criteria from a total of 24 agricultural sector companies listed on the Indonesia Stock Exchange during 2017 – 2021 so that the total sample was 35 samples. Using multiple linear regression analysis, the results showed that Return on Equity has a significant negative effect on Tax Avoidance, Capital Intensity has a significant positive effect on Tax Avoidance. In contrast to the existence of Corporate Governance as a moderation variable, Corporate Governance (the proportion of independent board of commissioners) actually has a positive but not significant effect on the relationship of Return on Equity to Tax Avoidance. In addition, Corporate Governance actually has a significant negative influence on the relationship of capital intensity to Tax Avoidance