Juharyati, Juharyati (2022) PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This research is a quantitative type of research that aims to determine how leverage, profitability, and independent commissioners influence as moderating variables on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this study was 47 companies, while only 41 companies were eligible to be sampled by using purposive sampling method as the method of determining the sample. With 41 companies that became the research sample, 164 data were studied. The analytical method used in this research is descriptive analysis method, multiple linear regression analysis, and also moderated regression analysis. The results of this study indicate that leverage and independent commissioners have no effect on tax avoidance, while profitability has no effect on tax avoidance. Another thing from the results of this study also states that the independent board of commissioners is not able to moderate leverage and profitability on tax avoidance. Keywords: leverage, profitability, independent board of commissioners, tax avoidance Penelitian ini merupakan penelitian berjenis kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh leverage, profitabilitas dan dewan komisaris independen sebagai variabel moderasi terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di BEI periode 2017-2020. Jumlah populasi pada penelitian ini sebanyak 47 perusahaan sedangkan hanya 41 perusahaan yang layak untuk menjadi sampel dengan menggunakan metode purposive sampling sebagai metode penentuan sampel. Dengan 41 perusahaan yang menjadi sampel penelitian didapat 164 data yang diteliti. Metode analisis yang digunakan dalam penelitian ini berupa metode analisis deskriptif, analisis regresi linier berganda, dan analisis regresi moderasi. Hasil dari penelitian ini menunjukan bahwa leverage dan dewan komisaris independen tidak berpengaruh terhadap penghindaran pajak, sedangkan profitabilitas berpengaruh terhadap penghindaran pajak. Hal lain dari hasil penelitian ini juga menyatakan bahwa dewan komisaris independen tidak mampu memoderasi leverage dan profitabilitas terhadap penghindaran pajak. Kata Kunci : leverage, profitabilitas, dewan komisaris independent,penghindaran pajak
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120085 |
| Uncontrolled Keywords: | leverage, profitability, independent board of commissioners, tax avoidance. leverage, profitabilitas, dewan komisaris independent,penghindaran pajak. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 20 Oct 2022 02:35 |
| Last Modified: | 20 Oct 2022 02:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70366 |
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