Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability
DOI:
https://doi.org/10.33603/jka.v9i2.9941Kata Kunci:
Konservatisme, Leverage, Penghindaran Pajak, PertumbuhanAbstrak
Sebagian besar pendapatan fiskal suatu negara berasal dari pajak, danbaik komunitas akademis maupun praktisi sangat memperhatikan taktik penghindaran pajak.Namun, profitabilitas dan arus kas suatu perusahaan dapatterpengaruh secara signifikan oleh beban pajak dalam pembukuan keuangannya, yang secara kuat mendorongmanajemen untuk menggunakan teknik penghindaran pajak. Memahami bagaimana faktor-faktor iniberinteraksi untuk memengaruhi keputusan keuangan perusahaan, terutama terkaittaktik pajak, memerlukan analisis hubungan antara leverage, konservatisme akuntansi, dan penghindaran pajak dengan kemampuan pertumbuhan penjualan sebagai variabel moderasi. Studi ini dilakukan pada semua Perusahaan Subsektor Makanan dan Minumanyang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 dan 2022 menggunakansitus web resmi BEI. Sampling purposif digunakan untuk menentukan sampel penelitian ini. Program statistik SPSS for Windows digunakan dalam penelitian ini untukmenganalisis data menggunakan Regresi Linier dan Analisis Regresi Moderasi (MRA). Temuan penelitian ini mendukung studi sebelumnya dengan menunjukkan bahwa leverage memilikidampak yang menguntungkan dan signifikan terhadap penghindaran pajak. Penelitian ini menemukan, bagaimanapun, bahwa metode penghindaran pajak tidak secara langsung dan signifikan dipengaruhioleh konservatisme akuntansi. Temuan menunjukkan bahwa dampak leverage terhadappenghindaran pajak dapat diperkuat oleh pertumbuhan penjualan, menunjukkan efek yang saling memperkuat.Referensi
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