Maulidiya Juniyar, Dwi (2023) Pengaruh Thin Capitalization dan Tunneling Incentive Terhadap Tax Avoidance Dengan Koneksi Politik Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to determine and examine the effect of thin capitalization and tunneling incentive on tax avoidance wit political connections as a moderating variable. Population in this study using property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data used in this study are secondary data and sample selection through purposive sampling technique. This research is a type of quantitative research with multiple regression model. In addition, the regression analysis model used in this study moderated regression analysiss (MRA) using SPSS statistics 24 software. Based on the results of the analysis, it shows that thin capitalization has a positive effect on tax avoidance, and tunneling incentive has no effect on tax avoidance. Political connection as a moderating variable has not been able to strengthen the effect of thin capitalization on tax avoidance, and political connection as a moderating variable has been shown to strengthen the effect of tunneling incentive on tax avoidance.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Muchlish, Munawar 197509092005011002 Thesis advisor Eko Sri Tjahyono, Mazda 198307022014041001
Additional Information:	Penelitian ini bertujuan untuk mengetahui serta meneliti pengaruh thin capitalization dan tunneling incentive terhadap tax avoidance dengan koneksi politik sebagai variabel moderasi. Populasi dalam penelitian ini menggunakan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel melalui teknik purposive sampling. Penelitian ini merupakan jenis pnelitian kuantitatif dengan model regresi berganda. Selain itu, model analisis regresi yang digunakan dalam penelitian ini adalah moderated regression analysis (MRA) dengan menggunakan software SPSS Statistics 24. Berdasarkan hasil analisis menunjukkan bahwa thin capitalization berpengaruh positif terhadap tax avoidance, dan tunneling incentive tidak berpengaruh terhadap tax avoidance. Koneksi politik sebagai variabel moderasi belum mampu memperkuat pengaruh thin capitalization terhadap tax avoidance, dan koneksi politik sebagai variabel moderasi terbukti dapat memperkuat pengaruh tunneling incentive terhadap tax avoidance.
Uncontrolled Keywords:	thin capitalization, tunneling incentive, tax avoidance, political connection. thin capitalization, tunneling incentive, tax avoidance, koneksi politik.
Subjects:	H Social Sciences > HG Finance J Political Science > JF Political institutions (General)
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Dwi Maulidiya Juniyar
Date Deposited:	08 Aug 2023 13:15
Last Modified:	08 Aug 2023 13:15
URI:	http://eprints.untirta.ac.id/id/eprint/27675

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