ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Kasus: Perusahaan Properti dan Real Estate di Bursa Efek Indonesia)

LAURENCIA, AGNES (2024) ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Kasus: Perusahaan Properti dan Real Estate di Bursa Efek Indonesia). S2 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Tujuan dari penelitian untuk menguji pengaruh Profitabilitas dan Leverage terhadap Penghindaran Pajak dengan Manajemen Laba sebagai variabel mediasi. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga total 14 sampel penelitian digunakan dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi data panel dan Uji Sobel. Hasil analisis menunjukkan Profitabilitas, Leverage dan Manajemen Laba berpengaruh positif signifikan terhadap penghindaran pajak; Profitabilitas berpengaruh positif signifikan terhadap Manajemen Laba; Leverage tidak berpengaruh terhadap Manajemen Laba; Manajemen Laba mampu memediasi Profitabilitas terhadap Penghindaran Pajak; dan Manajemen Laba tidak mampu memediasi Leverage terhadap Penghindaran Pajak. The objective of this study is to examine the effect of Profitability and Leverage on Tax Avoidance with Earnings Management as a mediating variable. The population in this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the period of 2017-2022. The sampling technique used is purposive sampling, resulting in a total of 14 research samples used in this study. The data analysis techniques employed in this research are panel data regression and the Sobel test. The analysis results indicate that Profitability, Leverage, and Earnings Management have a significant positive effect on Tax Avoidance; Profitability has a significant positive effect on Earnings Management; Leverage does not affect Earnings Management; Earnings Management is able to mediate the effect of Profitability on Tax Avoidance; and Earnings Management is not able to mediate the effect of Leverage on Tax Avoidance.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55122110050
Uncontrolled Keywords: Profitabilitas, Leverage, Manajemen Laba, Penghindaran Pajak Profitability, Leverage, Earnings Management, Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: NAYLA AURA RAYANI
Date Deposited: 19 Aug 2024 08:16
Last Modified: 19 Aug 2024 08:16
URI: http://repository.mercubuana.ac.id/id/eprint/90338

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