ULFA, ANNAS TASYA (2023) PENGARUH INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap dan leverage terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Objek pada penelitian ini adalah perusahaan manufaktu sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan 2021. Penelitian ini menggunakan jenis data sekunder dengan pemilihan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 37 perusahaan, dengan jumlah data sebanyak 111 yang di publish oleh Bursa Efek Indonesia (BEI). Dan metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Intensitas Aset Tetap tidak berpengaruh terhadap penghindaran pajak, Leverage berpengaruh terhadap penghindaran pajak, Ukuran Perusahaan tidak memoderasi Intensitas Aset Tetap terhadap penghindaran pajak dan Ukuran Perusahaan tidak memoderasi Leverage terhadap penghindaran pajak. Kata kunci : Intensitas aset tetap, Leverage , Ukuran Perusahaan, Penghindaran Pajak. This research is about the influence of Fixed Assets and Levareg on tax avoidance with Company Size as a moderating variable. The object of this study is the manufacturing companies in the consumer non cyclicals listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study uses secondary data types with sample selection using purposive sampling method. The samples used in this study were 37 companies with total of 111 data published by Indonesia Stock Exchange (IDX). And the data analysis method used is multiple linear regression analysis. The results showed that Fixed Assets has no effect on tax avoidance, Leverage has effect on tax avoidance, Company Size has no moderated the effect Fixed Assets on tax avoidance and Company Size has no moderated the effect Leverage on tax avoidance. Keyword :Fixed Assets, Leverage, Tax Avoidance, Company Size.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110226 |
| Uncontrolled Keywords: | Kata kunci : Intensitas aset tetap, Leverage , Ukuran Perusahaan, Penghindaran Pajak. Keyword :Fixed Assets, Leverage, Tax Avoidance, Company Size. |
| 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: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 25 Oct 2023 06:58 |
| Last Modified: | 25 Oct 2023 06:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83273 |
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