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

WULANDARI, RORO KUNTI (2023) PENGARUH PROFITABILITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of profitability and Sales Growth on Tax Avoidance with Corporate Governance as a moderating variable. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The total sample of 22 companies each year and using a purposive sampling technique. The data analysis used was Moderate Regression Analysis (MRA) with the help of the SPSS version 26 application program. The results of this study indicate that profitability has a significant positive effect on tax avoidance, sales growth has a significant negative effect on tax avoidance. Corporate governance can moderate the relationship between profitability and tax avoidance. Corporate governance cannot moderate the relationship between sales growth and tax avoidance. Keywords: Tax Avoidance, Profitability, Sales Growth, Corporate Governance Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Profitabilitas dan Sales Growth Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Moderasi. Objek penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Dengan jumlah sampel penelitian 22 perusahaan setiap tahunnya dan menggunakan teknik purposive sampling. Analisis data yang digunakan adalah Moderate Regression Analysis (MRA) dengan bantuan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh positif signifikan terhadap tax avoidance, sales growth berpengaruh negatif signifikan terhadap tax avoidance. Corporate governance dapat memoderasi hubungan antara profitabilitas terhadap tax avoidance. Corporate governance tidak dapat memoderasi hubungan antara sales growth terhadap tax avoidance. Kata kunci: Tax Avoidance, Profitabilitas, Sales Growth, Corporate Governance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 215
Call Number: SE/32/23/156
NIM/NIDN Creators: 43219010033
Uncontrolled Keywords: Tax Avoidance, Profitabilitas, Sales Growth, Corporate Governance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 303 Social Process/Proses Sosial > 303.4 Social Change/Perubahan Sosial > 303.44 Growth and Development/Pertumbuhan dan Perkembangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
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 > 657.42 Cost Accounting/Akuntansi Biaya
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 14 Nov 2023 08:24
Last Modified: 14 Nov 2023 08:24
URI: http://repository.mercubuana.ac.id/id/eprint/83240

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