OCTARIANI, BELLA SALSABILA (2023) PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is one of the legal actions that can be classified as minimizing tax payments by planning ahead of time while not violating tax laws. This study aims to determine the effect of leverage, independent commissioners, and sales growth on tax avoidance, with institutional ownership as a moderating variable. For the 2019 until 2021 period, the population used in this study is all manufacturing companies listed on the Indonesia Stock Exchange. In this study, we used the purposive sampling method and obtained data from as many as 120 companies. The data analysis techniques used in this study were descriptive statistical tests, classical assumption tests, model suitability tests, and hypothesis testing, with the help of IBM SPSS version 25 software. The results showed that leverage has a significant positive effect on tax avoidance, independent commissioners do not have influence on tax avoidance, sales growth has no effect on tax avoidance, institutional ownership cannot moderate the relationship of leverage to tax avoidance, institutional ownership can moderate the relationship of independent commissioners to tax avoidance, and institutional ownership cannot moderate the relationship of sales growth to tax avoidance. Keywords : leverage, independent commissioners, sales growth, tax avoidance, and institutional ownership Tax avoidance merupakan salah satu tindakan yang dapat diklasifikasikan sebagai perbuatan yang legal dalam meminimalkan pembayaran pajak, dengan melakukan perencanaan terlebih dahulu tetapi tidak melanggar hukum perundang-undang perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, komisaris independen, dan sales growth terhadap tax avoidance dengan kepemilikan institusional sebagai variable pemoderasi. Populasi yang digunakan dalam penelitian ini yaitu seluruh perusahaan manufaktur yang terdapat di Bursa Efek Indonesia periode 2019-2021. Dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 120 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, dan uji hipotesis, dengan bantuan software IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa leverage memiliki pengaruh positif signifikan terhadap tax avoidance, komisaris independen tidak memiliki pengaruh terhadap tax avoidance, sales growth tidak berpengaruh terhadap tax avoidance, kepemilikan institusional tidak dapat memoderasi hubungan leverage terhadap tax avoidance, kepemilikan institusional dapat memoderasi hubungan komisaris independen terhadap tax avoidance, dan kepemilikan institusional tidak dapat memoderasi hubungan sales growth terhadap tax avoidance. Kata Kunci : leverage, komisaris independen, sales growth, tax avoidance, dan kepemilikan institusional
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