PUTRI, DEA DANDYANI (2024) PENGARUH INTENSITAS MODAL DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Tax avoidance, while legally permissible, is often viewed as an undesirable practice. This study investigates the influence of capital intensity and executive characteristics on tax avoidance, with profitability serving as a moderating variable. The phenomenon of tax avoidance is particularly relevant in the real estate sector, given its capital-intensive nature and the significant role of executive decision-making in financial strategies. The research focuses on 15 real estate companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. A purposive sampling method was employed, and multiple regression analysis was used for data evaluation. The findings are anticipated to reveal that capital intensity and executive characteristics have a positive impact on tax avoidance. Furthermore, profitability is expected to moderate the relationship between capital intensity, executive characteristics, and tax avoidance. Penghindaran pajak, meskipun secara hukum diperbolehkan, sering kali dianggap sebagai praktik yang tidak diinginkan. Penelitian ini menyelidiki pengaruh intensitas modal dan karakteristik eksekutif terhadap penghindaran pajak, dengan profitabilitas sebagai variabel moderasi. Fenomena penghindaran pajak sangat relevan dalam sektor properti, mengingat intensitas modal dan peran signifikan pengambilan keputusan eksekutif dalam strategi keuangan. Penelitian ini berfokus pada 15 perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Metode purposive sampling digunakan, dan analisis regresi berganda diterapkan untuk evaluasi data. Hasil penelitian diharapkan menunjukkan bahwa intensitas modal dan karakteristik eksekutif memiliki pengaruh positif terhadap penghindaran pajak. Selain itu, profitabilitas diperkirakan dapat memoderasi hubungan antara intensitas modal, karakteristik eksekutif, dan penghindaran pajak.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220120044 |
| Uncontrolled Keywords: | Tax Avoidance, Capital Intensity, Executive Characteristics, Profitability. Penghindaran Pajak, Intensitas Modal, Karakteristik Eksekutif, Provitabilitas |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | FHADHILAH SHAFA ARISTA |
| Date Deposited: | 25 Feb 2025 05:18 |
| Last Modified: | 25 Feb 2025 05:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94414 |
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