ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN TRANSAKSI PIHAK BERELASI TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI

FIRMANZAH, ADETIYA (2023) ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN TRANSAKSI PIHAK BERELASI TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aims of this research is to examine and analyze the effect of Profitability, Leverage, Firm Size and Related Party Transactions on Tax Avoidance with Earnings Management as a moderating variable. The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The sampling technique used was purposive sampling so that a total of 176 research samples were used in this study. The data analysis technique used in this study is panel data regression and moderated regression analysis. The results of the analysis show Related Party Transactions has a significant positive effect on Tax Avoidance, Profitability, Leverage, Firm Size have no effect on Tax Avoidance. Earnings Management as a moderating variable is able to moderate the effect of Profitability, Leverage, Firm Size, and Related Party Transactions on Tax Avoidance. Keywords: Profitability, Leverage, Firm Size, Related Party Transaction, Earnings Management, Tax Avoidance. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Transaksi Pihak Berelasi terhadap Penghindaran Pajak dengan Manajemen Laba sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2018 – 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sehingga total 176 sampel penelitian digunakan dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi data panel dan moderated regression analysis. Hasil analisis menunjukkan Transaksi Pihak Berelasi berpengaruh positif signifikan terhadap Penghindaran Pajak, Profitabilitas, Leverage, dan Ukuran Perusahaan tidak berpengaruh terhadap Penghindaran Pajak. Manajemen Laba sebagai variabel pemoderasi mampu memoderasi pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Transaksi Pihak Berelasi terhadap Penghindaran Pajak. Kata kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Transaksi Pihak Berelasi, Manajemen Laba, Penghindaran Pajak.

Item Type: Thesis (S2)
Call Number CD: CD/551. 23 011
Call Number: TM/51/23/036
NIM/NIDN Creators: 55120120073
Uncontrolled Keywords: Profitabilitas, Leverage, Ukuran Perusahaan, Transaksi Pihak Berelasi, Manajemen Laba, Penghindaran Pajak.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Manajemen
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 06 Apr 2023 07:13
Last Modified: 06 Apr 2023 07:13
URI: http://repository.mercubuana.ac.id/id/eprint/76154

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