EKAWATI, EKAWATI (2024) PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI (Study Perusahaan Properties & Real Estate yang Terdaftar di BEI periode 2019-2022). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This research examines the effect of leverage, profitability and liquidity on tax avoidance with institutional ownership as a moderating variable. The population in this research is 260 property and real estate companies registered on the IDX in 2019 - 2022. The sampling design used purposive sampling so that the sample used was 80 companies. This research uses secondary data obtained from the Indonesian stock exchange (www.idx.co.id). In analyzing the data using panel data (pooled data) using EVIEWS 10 software. Simultaneously produces leverage, profitability and liquidity which together influence tax avoidance. Partially, it shows that leverage and profitability do not influence tax avoidance, while liquidity influences tax avoidance. The moderating variable, namely institutional ownership, is unable to moderate leverage and profitability, while liquidity can be moderated by institutional ownership. Penelitian ini menguji pengaruh leverage, profitabilitas dan likuiditas terhadap penghindaran pajak dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah Perusahaan property dan real estate yang terdaftar di BEI tahun 2019 – 2022 sebanyak 260 perusahaan. Desain pengambilan sampel menggunakan purposive sampling sehingga sampel yang digunakan sebanyak 80 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari bursa efek Indonesia (www.idx.co.id). Dalam menganalisis data menggunakan data panel (pooled data) dengan menggunakan software EVIEWS 10. Secara simultan menghasilkan leverage, profitabilitas dan likuiditas secara Bersama-sama mempengaruhi penghindaran pajak. Secara parsial menunjukkan leverage dan profitabilitas tidak mempengaruhi penghindaran pajak sedangkan likuiditas berpengaruh terhadap penghindaran pajak. variabel moderasi yaitu kepemilikan institusional tidak mampu memoderasi leverage dan profitabilitas, sedangkan likuiditas dapat dimoderasi oleh kepemilikan institusional.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521110037 |
| Uncontrolled Keywords: | Leverage, Profitability, Liquidity, Tax Avoidance, Institutional Ownership Leverage, Profitabilitas, Likuiditas, Penghindaran Pajak, Kepemilikan Institusional |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 02 May 2024 04:38 |
| Last Modified: | 02 May 2024 04:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/88356 |
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