Pengaruh Likuiditas, Capital Intensity Dan Struktur Modal Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Minyak Dan Gas Yang Terdaftar Di BEI. (The Effect of Liquidity, Capital Intensity, and Capital Structure on Tax Avoidance with Profitability as a Moderating Variable in Oil and Gas Companies Listed on the IDX).

Magitasiwi, Zufi Yustika (2026) Pengaruh Likuiditas, Capital Intensity Dan Struktur Modal Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Minyak Dan Gas Yang Terdaftar Di BEI. (The Effect of Liquidity, Capital Intensity, and Capital Structure on Tax Avoidance with Profitability as a Moderating Variable in Oil and Gas Companies Listed on the IDX). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui hasil dari pengaruh likuiditas, capital intensity dan struktur modal terhadap penghindaran pajak dengan profitabilitas sebagai variabel moderasi pada Perusahaan minyak dan gas. Dalam penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan data sekunder yang berasal dari laporan keuangan perushaan yang terdaftar di BEI. Penelitian ini menggunakan populasi 18 perusahaan minyak dan gas yang terdaftar di BEI yang di sampling menggunakan teknik purposive sampling sehingga menghasilkan 7 perusahaan minyak dan gas yang terdaftar di BEI dengan periode tahun 2020-2024. Data yang dikumpulkan melalui studi dokumentasi yang kemudian diuji menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa pengaruh hubungan antar variabel dalam pengaruh likuiditas, capital intensity, dan struktur modal terhadap penghindaran pajak dengan profitabilitas sebagai variabel moderasi adalah likuiditas dan capital intensity tidak berpengaruh terhadap penghindaran pajak, sedangkan struktur modal berpengaruh positif signifikan terhadap penghindaran pajak, serta profitabilitas tidak mampu memoderasi pengaruh likuiditas, capital intensity, dan struktur modal terhadap penghindaran pajak. Secara keseluruhan, temuan ini menunjukkan bahwa penghindaran pajak pada perusahaan migas lebih dipengaruhi oleh kebijakan pendanaan melalui struktur modal daripada faktor operasional seperti likuiditas atau capital intensity. Oleh karena itu, perusahaan perlu lebih berhati-hati dalam memanfaatkan utang sebagai strategi tax shield agar tidak menimbulkan risiko keuangan.

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