PENGARUH CAPITAL INTENSITY DAN KEBIJAKAN HUTANG TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA PASAR SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2017)

UTARI, NADHILAH DWI (2019) PENGARUH CAPITAL INTENSITY DAN KEBIJAKAN HUTANG TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA PASAR SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2017). S1 thesis, Fakultas Ekonomi.

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Abstract

NADHILAH DWI UTARI 8335151264. Tax Aggressiveness: Relation to Capital Intensity and Debt Policy moderated by Market Performance. Faculty of Economics, Jakarta State University, 2019. Tax aggressiveness causes aggressive tax reduction by the company so as to minimize the tax it pays. This study analyzes the effect of capital intensity and debt policy on tax aggressiveness with market performance as a moderating factor. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) were selected as the object of this study with the existence of 124 purposive sampling techniques selected during 2016-2017 and produced 124 companies that were processed using SPSS V.22 with MRA (Moderated Regression Analysis). Based on the results and conclusions of the study, capital intensity and debt policy to Tax Aggressiveness as measured by the ratio of NPM (Net Profit Margin), with moderation Market Performance is proxied by the Tobin's Q ratio. As a result Capital Intensity affects the tax aggressiveness because it can reduce taxes caused by the burden depreciation of the company's fixed assets that can reduce corporate taxes. The Debt Policy on Tax Aggressiveness influences because the Debt Policy can cause deductible expenses on taxation policies in a company, but Market Performance does not affect Tax Aggressiveness because tax aggressiveness actions can reduce market performance due to managers making their own decisions that can harm investors. With the moderating effect of Market Performance can strengthen the effect of Capital Intensity on Tax Aggressiveness but the moderating effect of Market Performance weakens the influence of the Debt Policy on Tax Aggressiveness in Indonesian manufacturing companies. Keywords: Tax Aggressiveness, Capital Intensity, Debt Policy, Market Performance.

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