PENGARUH LEVERAGE, INTENSITAS MODAL, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

BUDIMAN, ACHMAD RIZKY (2023) PENGARUH LEVERAGE, INTENSITAS MODAL, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KONEKSI POLITIK 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 examine and analyze the effect of leverage, capital intensity, and profitability on tax avoidance with political connections as a moderating variable. The population used in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling method in order to obtain 119 companies. The data analysis technique used multiple linear regression analysis and moderated regression analysis (MRA). The results of this research prove that leverage does not have an effect on tax avoidance, capital intensity has a negative effect on tax avoidance, profitability has a negative effect on tax avoidance, and political connection cannot moderate the effects of leverage, capital intensity, and profitability on tax avoidance. Keywords: Leverage, Capital Intensity, Profitability, Tax Avoidance, Political Connection. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh leverage, intensitas modal, dan profitabilitas terhadap tax avoidance dengan koneksi politik sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 119 perusahaan. Teknik analisis data menggunakan metode analisis regresi linier berganda dan moderated regression analysis (MRA). Hasil penelitian ini membuktikan bahwa leverage tidak berpengaruh terhadap tax avoidance, intensitas modal berpengaruh negatif terhadap tax avoidance, profitabilitas berpengaruh negatif terhadap tax avoidance, dan koneksi politik tidak mampu memoderasi pengaruh leverage, intensitas modal, dan profitabilitas terhadap tax avoidance. Kata Kunci: Leverage, Intensitas Modal, Profitabilitas, Tax Avoidance, Koneksi Politik.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 169
Call Number: SE/32/23/140
NIM/NIDN Creators: 43219010147
Uncontrolled Keywords: Leverage, Intensitas Modal, Profitabilitas, Tax Avoidance, Koneksi Politik.
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 01 Nov 2023 06:41
Last Modified: 01 Nov 2023 06:41
URI: http://repository.mercubuana.ac.id/id/eprint/82951

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