PENGARUH KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

AZIZAH, NUR (2023) PENGARUH KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the effect of Independent Commissioner, Leverage and Sales Growth on Tax Avoidance with Profitability as Moderating in Mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses purposive sampling method. A total of 360 samples were obtained from all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. Data analysis using SPSS version 25 program. The results of this study indicate that (1) Independent commissioners have no effect on tax avoidance, (2) Leverage has a positive effect on tax avoidance, (3) Sales growth has a negative effect on tax avoidance, (4) Profitability is unable to moderate the effect of independent commissioners on tax avoidance (5) Profitability is unable to moderate the effect of leverage on tax avoidance (6) Profitability is able to strengthen the positive effect of sales growth on tax avoidance. Keywords : Independent Commissioner, Leverage, Sales Growth, Tax Avoidance, and Profitability This study aims to prove empirically the effect of Independent Commissioner, Leverage and Sales Growth on Tax Avoidance with Profitability as Moderating in Mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses purposive sampling method. A total of 360 samples were obtained from all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. Data analysis using SPSS version 25 program. The results of this study indicate that (1) Independent commissioners have no effect on tax avoidance, (2) Leverage has a positive effect on tax avoidance, (3) Sales growth has a negative effect on tax avoidance, (4) Profitability is unable to moderate the effect of independent commissioners on tax avoidance (5) Profitability is unable to moderate the effect of leverage on tax avoidance (6) Profitability is able to strengthen the positive effect of sales growth on tax avoidance. Keywords : Independent Commissioner, Leverage, Sales Growth, Tax Avoidance, and Profitability

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 031
Call Number: SE/32/23/070
NIM/NIDN Creators: 43219010042
Uncontrolled Keywords: Independent Commissioner, Leverage, Sales Growth, Tax Avoidance, and Profitability
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 12 May 2023 04:49
Last Modified: 12 May 2023 04:49
URI: http://repository.mercubuana.ac.id/id/eprint/76509

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