PENGARUH CAPITAL INTENSITYTERHADAPTAX AGGRESSIVENESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

The Effect Of Capital Intensity On Tax Aggressiveness With Profitability As Moderated Variables

Penelitian ini dilakukan untuk mengetahui pengaruh intensitas modal terhadap agresivitas pajak dengan profitabilitas sebagai variabel moderasi. Populasi adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Berdasarkan metode penelitian kuantitatif dengan teknik purposive sampling, ada 27 perusahaan yang menjadi sampel penelitian dengan periode observasi 2013-2017. Metode analisis data adalah Moderated Regression Analysis (MRA). Berdasarkan hasil, intensitas modal tidak berpengaruh terhadap agresivitas pajak, profitabilitas mampu memperkuat efek positif dari intensitas modal terhadap agresivitas pajak.

Kata Kunci: Intensitas Modal; Agresivitas Pajak; Profitabilitas; Perusahaan Pertambangan.

This research was conducted to determine the effect of capital intensity on tax aggressiveness with profitability as a moderation variable. The population is mining companies where listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 27 companies that become research samples with an observation period of 2013-2017. The data analysis method is moderated regression analysis (MRA). Based the result, capital intensity hasn’t effect on tax aggressiveness, profitability is able to strength the positive effect of capital intensity on tax aggressiveness.

Keywords: Capital Intensity; Tax Aggressiveness; Profitability; Mining Companies.