Yopy Kurnia Rizky, Muhammad (2023) Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Penghindaran Pajak Dengan Komisaris Independen Sebagai Variabel Moderasi. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Muhammad Yopy Kurnia Rizky_5552180135_Fulltext.pdf Restricted to Registered users only Download (1MB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_02.pdf Restricted to Registered users only Download (297kB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_03.pdf Restricted to Registered users only Download (266kB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_04.pdf Restricted to Registered users only Download (301kB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_05.pdf Restricted to Registered users only Download (46kB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_Ref.pdf Restricted to Registered users only Download (176kB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_Lamp.pdf Restricted to Registered users only Download (693kB) |
|
Text
Muhammad Yopy Kurnia Rizky_5552180135_01.pdf Restricted to Registered users only Download (696kB) |
Abstract
This study aims to examine the effect of firm size, profitability and leverage on tax avoidance with the independent commissioner as a moderating variable. This research is a type of quantitative research, data were collected from annual reports of property & real estate companies listed on the Indonesia Stock Exchange for 2016-2020, using data analysis techniques using IBM SPSS Version 25 software. The results of this study are 1) company size has no effect on tax evasion 2) profitability has no effect on tax evasion 3) leverage has a significant positive effect on tax evasion 4) independent commissioners cannot moderate the effect of firm size on tax evasion 5) independent commissioners cannot moderate the effect of profitability on tax evasion 6) independent commissioners cannot moderate the effect of leverage on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap penghindaran pajak dengan komisaris independen sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan tahunan perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2020, dengan teknik analisis data menggunakan software IBM SPSS Versi 25. Hasil penelitian ini adalah 1) ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak 2) profitabilitas tidak berpengaruh terhadap penghindaran pajak 3) leverage berpengaruh positif signifikan terhadap penghindaran pajak 4) komisaris independen tidak dapat memoderasi pengaruh ukuran perusahaan terhadap penghindaran pajak 5) komisaris independen tidak dapat memoderasi pengaruh profitabilitas terhadap penghindaran pajak 6) komisaris independen tidak dapat memoderasi pengaruh leverage terhadap penghindaran pajak. | |||||||||
| Uncontrolled Keywords: | Company Size, Profitability, Leverage, Independent Commissioner, Tax Avoidance Ukuran Perusahaan, Profitabilitas, Leverage, Komisaris Independen, Penghindaran Pajak. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | Muhammad Yopy Kurnia Rizky | |||||||||
| Date Deposited: | 14 Nov 2023 14:49 | |||||||||
| Last Modified: | 14 Nov 2023 14:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30964 |
Actions (login required)
 |
View Item |