PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

PRASTYA, ADINDA PUTRI REYGINA (2023) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted to test and analyze the influence of corporate governance and profitability on tax avoidance with firm size as a moderating variable. The objects in this research are mining companies based on the Indonesia Stock Exchange in 2017-2021. This research uses secondary data with purposive sampling as a sampling method, in order to obtain a research of 22 companies. The data analysis method used is statistical analysis in the form of moderation regression analysis test and processed using the SPSS 25 application program. The results of this research indicate that corporate governance has an effect on tax avoidance, profitability has no effect on tax avoidance, company size is able to strengthen corporate governance on tax avoidance and company size is not able to moderate the effect of profitability on tax avoidance. Keywords: Corporate Governance, Profitability, Tax Avoidance, Company Size, Moderation Variables Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh corporate governance dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Objek dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan data sekunder dengan purposive sampling sebagai metode pengambilan sampel, sehingga diperoleh sampel penelitian sebanyak 22 perusahaan. Metode analisis data yang digunakan adalah analisis statistik dalam bentuk uji analisis regresi moderasi dan diolah menggunakan program aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa corporate governance berpengaruh terhadap tax avoidance, profitabilitas tidak berpengaruh terhadap tax avoidance, ukuran perusahaan mampu memperkuat corporate governance terhadap tax avoidance dan ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap tax avoidance. Kata Kunci : Corporate Governance, Profitabilitas, Tax Avoidance, Ukuran Perusahaan, Variabel Moderasi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 106
NIM/NIDN Creators: 43219010036
Uncontrolled Keywords: Corporate Governance, Profitabilitas, Tax Avoidance, Ukuran Perusahaan, Variabel Moderasi
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 24 Jul 2023 07:28
Last Modified: 24 Jul 2023 07:28
URI: http://repository.mercubuana.ac.id/id/eprint/79530

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