OKTAVIANI, MELINDA AYU (2024) PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the influence of Thin Capitalization and Profitability on Tax Avoidance with Institutional Ownership as moderating variable. The sample for this study use of Mining Companies listed on the Indonesia Stock Exchange (IDX) for the period from 2018 to 2022 (5 years) with 12 companies. Determination of research sample is using Purposive Sampling method, and analysis using panel data with multiple regression method. The results of this study show that Thin Capitalization has a positive influence on Tax Avoidance, while Profitability does not have a negative influence on Tax Avoidance. Institutional Ownership weakens the positive influence of Thin Capitalization on Tax Avoidance, and Institutional Ownership strengthens the negative influence on Tax Avoidance. Keywords : Thin Capitalization, Profitability, Tax Avoidance, Institutional Ownership Penelitian ini bertujuan untuk menguji pengaruh Thin Capitalization dan Profitabilitas terhadap Penghindaran Pajak (Tax Avoidance) dengan dimoderasi oleh Kepemilikan Institusional. Sampel yang digunakan dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (IDX) untuk masa periode tahun 2018 sampai dengan 2022 (5 tahun) dengan 12 perusahaan. Penentuan sampel penelitian ini adalah menggunakan metode Purposive Sampling dan analisis menggunakan data panel dengan metode regresi berganda. Hasil dari penelitian ini menunjukkan bahwa Thin capitalization berpengaruh positif terhadap Penghindaran Pajak (Tax Avoidance) dan Profitabilitas tidak berpengaruh negatif terhadap Penghindaran Pajak (Tax Avoidance). Kepemilikan Institusional memperlemah pengaruh positif Thin Capitalization terhadap Penghindaran Pajak (Tax Avoidance) dan Kepemilikan Institusional memperkuat pengaruh negatif terhadap Penghindaran Pajak (Tax Avoidance). Kata Kunci : Thin Capitalization, Profitabilitas, Tax Avoidance, Kepemilikan Institusional.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CD/555. 24 022 |
| NIM/NIDN Creators: | 55520120045 |
| Uncontrolled Keywords: | Thin Capitalization, Profitabilitas, Tax Avoidance, Kepemilikan Institusional. |
| Subjects: | 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 > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 24 Jul 2024 03:11 |
| Last Modified: | 26 Jul 2024 03:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/89797 |
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