PANDAPOTAN, FRANSISCO (2023) PENGARUH PROFITABILITAS, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with board independence as moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company’s official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and board independence cannot moderate the effects of profitability, leverage, and financial distress on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Financial Distress, Board Independence Indonesia menerapkan self-assessment system sehingga wajib pajak diberikan kepercayaan untuk menghitung, membayar, dan melaporkan pajak sendiri sesuai ketentuan perpajakan yang berlaku. Perusahaan sebagai wajib pajak melakukan penghindaran pajak dengan memanfaatkan celah yang terdapat dalam peraturan perpajakan tanpa melanggar ketentuan yang berlaku dengan tujuan agar membayar pajak dalam jumlah minimum. Maka, penelitian ini dilakukan guna menguji pengaruh profitabilitas, leverage, dan financial distress terhadap tax avoidance dengan komisaris independen sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2019-2021 dengan teknik pengambilan sampel, yaitu purposive sampling sehingga diperoleh 243 sampel setelah outliers. Data yang digunakan adalah data sekunder di mana laporan tahunan dan laporan keuangan diperoleh dari situs resmi perusahaan. Penelitian ini menggunakan aplikasi SPSS dan teknik analisis yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh negatif signifikan terhadap tax avoidance, leverage berpengaruh positif signifikan terhadap tax avoidance, financial distress tidak berpengaruh signifikan terhadap tax avoidance, dan komisaris independen tidak mampu memoderasi pengaruh profitabilitas, leverage, dan financial distress terhadap tax avoidance. Kata Kunci: Tax Avoidance, Profitabilitas, Leverage, Financial Distress, Komisaris Independen
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