Yoshi Wahyono, Anndiva (2023) PENGARUH LEVERAGE PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Pada Perusahaan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the effect of leverage, profitability and sales growth on tax avoidance with independent commissioners as moderating variables. The research object used in this study is a palm oil company listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is quantitative research with multiple regression models and Moderated Regression Analysis (MRA). The sample that met the criteria amounted to 14 companies. This study uses secondary data based on the financial statements of palm oil companies obtained from the relevant company websites. The results showed that leverage has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance and sales growth has a positive effect on tax avoidance. While the results of the Moderated Regression Analysis (MRA) test show that independent commissioners cannot moderate the effect of leverage on tax avoidance, independent commissioners cannot moderate the effect of profitability on tax avoidance and independent commissioners cannot moderate the effect of sales growth on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengatahui pengaruh Leverage, Profitabilitas dan pertumbuhan penjualan terhadap penghindaran pajak dengan komisaris independen sebagai variabel moderasi. Objek penelitian yang digunakan pada penelitian ini adalah perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Penelitian ini merupakan penelitian kuantitatif dengan model regresi berganda dan Moderated Regression Analysis (MRA). Sampel yang memenuhi kriteria sebesar 14 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan kelapa sawit yang diperoleh dari website perusahaan terkait. Pengolahan data dilakukan dengan program aplikasi SPSS Versi 25. Hasil penelitian menunjukan bahwa leverage berpengaruh positif terhadap penghindaran pajak, profitabilitas berpengaruh negatif terhadap penghindaran pajak dan pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. Sedangkan hasil pengujian Moderated Regression Analysis (MRA) menunjukan bahwa komisaris independen tidak dapat memoderasi pengaruh leverage terhadap penghindaran pajak, komisaris independen tidak dapat memoderasi pengaruh profitabilitas terhadap penghindaran pajak dan komisaris independen tidak dapat memoderasi pengaruh pertumbuhan penjualan terhadap penghindaran pajak. | |||||||||
| Uncontrolled Keywords: | tax avoidance, leverage, profitability, sales growth, independent commissioner penghindaran pajak, leverage, profitabilitas, pertumbuhan penjualan, komisaris independen | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | ANDDIVA YOSHI WAHYONO | |||||||||
| Date Deposited: | 22 Apr 2024 10:44 | |||||||||
| Last Modified: | 22 Apr 2024 10:44 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34845 |
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