MARDIANA, NIA (2024) PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun (2017-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The study is entitled the effect of Profitability, Leverage, and Capital Intensity on Tax Avoidance with Company Size as a Moderating Variable. Empirical study on mining companies listed on the IDX in 2017-2022. This study aims to determine the effect of Profitability, Leverage, and Capital Intensity on Tax Avoidance and find out whether Company Size is able to moderate in this study. This study uses a population of mining companies listed on the IDX in 2017-2022. In this study, the sample technique used was the targeted sampling method. And get 84 samples of companies per year that are included in the special sampling criteria. The data used in this study are secondary data derived from the company's website and the IDX website. In addition, this study uses the Method of Regression Analiysis (MRA) as a regression model. The results of this study prove that profitability has a positive effect on tax avoidance, leverage has a negative effect on tax avoidance, capital intensity has no effect on tax avoidance. This study also shows that company size as measured using total assets is able to moderate the positive effect on profitability and leverage, but company size is not able to moderate the effect of capital intensity on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian berjudul pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderating. Study empiris pada perusahaan pertambangan yang terdaftar di BEI tahun 2017-2022. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance dan mengetahui apakah Ukuran Perusahaan mampu memoderasi dalam penelitian ini. Penelitian ini menggunakan populasi perusahaan pertambangan yang terdaftar di BEI tahun 2017-2022. Dalam penelitian ini, teknik sampel yang digunakan adalah metode sampling yang ditargetkan. Dan mendapatkan 84 sampel perusahaan pertahun yang termasuk dalam kriteria sampling khusus. Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari website perusahaan dan website BEI. Selain itu penelitian ini menggunakan Metode Regression Analiysis (MRA) sebagai model regresi. Hasil penelitian ini membuktikan bahwa profitabilitas berpengaruh positif terhadap tax avoidance, leverage berpengaruh negatif terhadap tax avoidance, capital intensity tidak berpengaruh terhadap tax avoidance. Penelitian ini juga menunjukan bahwa ukuran perusahaan yang diukur menggunakan total aset mampu memoderasi pengaruh positif terhadap profitabilitas dan leverage, namun ukuran perusahaan tidak mampu memoderasi pengaruh capital intensity terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Profitability, Leverage, Capital Intensity, Tax Avoidance, Company Size Profitabilitas, Leverage, Capital Intensity, Tax Avoidance, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Nia Mardiana | |||||||||
| Date Deposited: | 22 Apr 2024 10:52 | |||||||||
| Last Modified: | 22 Apr 2024 10:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34858 |
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