Determinan Tax Avoidance: Peran Moderasi Komite Audit atas Thin Capitalization dan Capital Intensity
- Graciella Angelya Universitas Widya Dharma Pontianak, Pontianak, Indonesia
-
Thomas Averio
*
Universitas Widya Dharma Pontianak, Pontianak,
Indonesia
(*) Corresponding Author
Abstract
The effects of thin capitalization and capital intensity on tax avoidance, with the audit committee as a moderating variable, were tested and analyzed in this study. The role of the audit committee as a supervisory mechanism has not been studied in depth in the non-cyclical consumer sector, and the findings of previous studies on this relationship remain conflicting. This quantitative study utilizes secondary data from the annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020–2024. The sample was determined using purposive sampling, resulting in 43 companies with a total of 213 observations after adjustments. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) via EViews 13 software. Based on the test results, tax avoidance is not significantly influenced by thin capitalization, whereas capital intensity has a significant negative effect, with significance values of 0.1772 and 0.0775, respectively, and regression coefficients of -0.0286 and -0.1153. Audit committee moderates both of these relationships, thereby strengthening the effect of thin capitalization and weakening the effect of capital intensity on tax avoidance, with significance values of 0.0044 and 0.0002, respectively, and regression coefficients of 0.0872 and -0.4311. These findings contribute conceptually to the development of agency theory and can serve as a reference for management and regulators in formulating more effective oversight policies regarding tax avoidance practices, as well as offering an original contribution by providing empirical evidence on the moderating role of audit committee in the relationship between thin capitalization and capital intensity on tax avoidance, particularly in the non-cyclical consumer sector, which has rarely been examined.
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