ANDINI, PUTRI (2023) PENGARUH PROFITABILITAS, LEVERAGE, TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia 2016-2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Leverage terhadap Tax Aviodance dengan Firm Size sebagai variabel moderasi. Desain penelitian ini adalah deskriptif dan kausal. Populasi yang diambil dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan masa pelaporan keuangan dari periode 2016-2021. Sedangkan pemilihan sampel menggunakan teknik pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 72 sampel yang terdiri dari 12 perusahaan pada periode 2016 – 2021. Metode analisis yang digunakan adalah regresi data panel serta regresi moderasi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, leverage berpengaruh negatif dan signifikan terhadap tax avoidance, firm size secara signifikan memoderasi pengaruh antara profitabilitas terhadap tax avoidance dan firm size secara signifikan memoderasi pengaruh antara leverage terhadap tax avoidance. Kata Kunci: Tax Avoidance, Profitabilitas, Leverage, Firm Size. This study aims to analyze the effect of Profitability, Leverage on Tax Aviodance with Firm Size as a moderating variable. The research design is descriptive and causal. The population taken in this study are mining companies listed on the Indonesia Stock Exchange (IDX) with financial reporting periods from 2016-2021. While the sample selection used a sample selection technique using the purposive sampling method so that 72 samples were obtained consisting of 12 companies in the 2016 – 2021 period. The analytical method used was panel data regression and moderation regression. The results showed that profitability has a negative and significant effect on tax avoidance, leverage has a negative and significant effect on tax avoidance, firm size significantly moderates the effect between profitability on tax avoidance and firm size significantly moderates the effect between leverage on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Firm Size.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120118 |
| Uncontrolled Keywords: | Kata Kunci: Tax Avoidance, Profitabilitas, Leverage, Firm Size. Keywords: Tax Avoidance, Profitability, Leverage, Firm Size. |
| 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: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 19 Sep 2023 06:19 |
| Last Modified: | 19 Sep 2023 06:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81102 |
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