PENGARUH ESG DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI

Ariansyah, Dinda Tiarani (2026) PENGARUH ESG DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

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Abstract

This study aims to analyze the effect of ESG and capital intensity on tax avoidance, with sales growth as a moderating variable. This quantitative study uses secondary data in the form of financial statements from 45 companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2022–2024 period, with a total of 135 samples. Data analysis was conducted using descriptive statistics, panel data regression modeling, classical assumption tests, and hypothesis testing using E-Views 12. The results show that ESG has a significant negative effect on tax avoidance, while Capital Intensity has no significant effect on tax avoidance. The Sales Growth variable does not moderate the relationship between ESG and tax avoidance, nor does Sales Growth moderate the relationship between Capital Intensity and tax avoidance.

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