PERTIWI, CITRA (2023) PENGARUH THIN CAPITALIZATION, PROFITABILITAS, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di BEI Tahun 2019-2022). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Tax management is a strategy carried out by companies as an effort to increase income tax efficiency by fulfilling tax obligations properly according to the law. This study aims to analyze the effect of thin capitalization, profitability, and liquidity on tax avoidance with institutional ownership as a moderating variable. This research used a quantitative approach. The population in this study are all consumer goods companies that are listed on the IDX in 2019-2022. As for the sampling using non-probability sampling method with purposive sampling technique. Samples obtained in the study are 29 companies with total 116 financial statements. Methods of data analysis using moderate regression analysis (MRA) by utilizing the IBM SPSS program. The results showed that thin capitalization has effect on tax avoidance, profitability has no effect on tax avoidance, liquidity has effect on tax avoidance, institutional ownership cannot moderate the effect of thin capitalization on tax avoidance, institutional ownership can moderate the effect of profitability on tax avoidance, and institutional ownership cannot moderate the effect of liquidity on tax avoidance. Manajemen pajak adalah suatu strategi yang dilakukan perusahaan sebagai upaya untuk efisiensi pajak penghasilan dengan cara memenuhi kewajiban perpajakan dengan benar sesuai undang-undang. Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization, profitabilitas, dan likuiditas terhadap penghindaran pajak dengan kepemilikan institusional sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif. Populasi dalam penelitian adalah seluruh perusahaan consumer goods yang terdaftar di BEI Tahun 2019-2022. Penarikan sampel menggunakan metode non-probability sampling dengan teknik purposive sampling. Diperoleh sampel sebanyak 29 perusahaan dengan keseluruhan 116 laporan keuangan. Metode analisis data menggunakan moderate regression analysis (MRA) dengan memanfaatkan program IBM SPSS. Hasil penelitian menunjukkan bahwa thin capitalization berpengaruh terhadap penghindaran pajak, profitabilitas tidak berpengaruh terhadap penghindaran pajak, likuiditas berpengaruh terhadap penghindaran pajak, kepemilikan institusional tidak dapat memoderasi pengaruh thin capitalization terhadap penghindaran pajak, kepemilikan institusional dapat memoderasi pengaruh profitabilitas terhadap penghindaran pajak, dan kepemilikan institusional tidak dapat memoderasi pengaruh likuiditas terhadap penghindaran pajak.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55520110024 |
| Uncontrolled Keywords: | Thin Capitalization, Profitability, Liquidity, Institutional Ownership, Tax Avoidance. Thin Capitalization, Profitabilitas, Likuiditas, Kepemilikan Institusional, Penghindaran pajak. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 09 Oct 2024 03:12 |
| Last Modified: | 09 Oct 2024 03:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92349 |
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