PENGARUH LEVERAGE DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 - 2023)

AMANANDITA, AOURA (2025) PENGARUH LEVERAGE DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 - 2023). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to analyze the effect of leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable. Tax avoidance is a legal strategy used by companies to reduce their tax burden. The research employs a quantitative approach using secondary data derived from the annual financial statements of 27 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023, with a total of 135 observations. Data analysis methods include multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that leverage and capital intensity have a positive and significant effect on tax avoidance. Furthermore, independent commissioners are proven to moderate the effect of leverage on tax avoidance, but not the effect of capital intensity on tax avoidance. This research contributesto corporate tax managementstrategies and highlights the importance of corporate governance through independent commissioners. Keywords: Tax Avoidance, Leverage, Capital Intensity, Independent Commissioners, Mining Companies Penelitian ini menganalisis pengaruh leverage dan intensitas modal terhadap tax avoidance dengan komisaris independen sebagai variabel moderasi. Penelitian menggunakan data sekunder dari 27 perusahaan pertambangan di BEI selama 2019–2023 (135 observasi). Metode yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa leverage dan intensitas modal berpengaruh positif dan signifikan terhadap tax avoidance. Komisaris independen memoderasi pengaruh leverage, namun tidak terhadap intensitas modal. Temuan ini memperkuat pentingnya tata kelola perusahaan melalui peran pengawasan komisaris independen untuk mengurangi praktik penghindaran pajak yang tidak sesuai dengan prinsip etika dan keberlanjutan. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan dan regulator pajak dalam mengoptimalkan strategi perpajakan yang sesuai dengan prinsip good corporate governance. Kata kunci: Tax Avoidance, Leverage, Intensitas Modal, Komisaris Independen, Perusahaan Pertambangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 196
NIM/NIDN Creators: 43220110079
Uncontrolled Keywords: Tax Avoidance, Leverage, Capital Intensity, Independent Commissioners, Mining Companies
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.2 Extraction of Mineral/Industri Pertambangan
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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Pandu Risdiyanto
Date Deposited: 23 Sep 2025 09:19
Last Modified: 23 Sep 2025 09:19
URI: http://repository.mercubuana.ac.id/id/eprint/98393

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