PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABELMODERASI (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

APRIYANI, HESTI (2024) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABELMODERASI (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to test and analyze the influence of corporate governance and profitability on tax avoidance with company size as a moderating variable. The objects of this research are mining companies listed on the Indonesia Stock Exchange in 2020-2022. With a research sample of 22 companies each year and using purposive sampling techniques. The data analysis used is Moderate Regression Analysis (MRA) with the help of the SPSS version 26 program. The results of the research show that corporate governance has an effect on tax avoidance, profitability has no effect on tax avoidance, company size is able to strengthen corporate governance against tax avoidance and company size is not able to strengthening profitability against tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Profitability, Company Size Penelitian ini bertujuan untuk menguji dan menganalisa Pengaruh Corporate Governance dan Profitabilitas Terdapat Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Objek dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020- 2022. 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 SPSS versi 26. Hasil penelitian 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 memperkuat profitabilitas terhadap tax avoidance. Kata kunci: Tax Avoidance, Corporate Governance, Profitabilitas, Ukuran Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 157
NIM/NIDN Creators: 43219110082
Uncontrolled Keywords: Tax Avoidance, Corporate Governance, Profitabilitas, Ukuran Perusahaan
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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 15 Jul 2024 08:13
Last Modified: 15 Jul 2024 08:13
URI: http://repository.mercubuana.ac.id/id/eprint/89555

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