VAULIYANTI, VANI (2023) PENGARUH PROFITABILITAS DAN KEBIJAKAN HUTANG TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (studi pada industri consumer Non-Cyiclicals Bursa Efek Indonesia Periode 2018-2022). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of profitability and debt policy on tax aggressiveness with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This sample selection used a purposive sampling method so that the samples obtained were 14 food and beverage companies listed on the Indonesian stock exchange in 2018-2022 with a total of 70 observational data for 5 years. The data collection technique used is documentation with source data using secondary data taken through the official website of the Indonesian Stock Exchange. Observation test the hypothesis using multiple linear regression analysis and Moderate Regression Analysis (MRA) with statistical procedures using SPSS software version 26. The results show that profitability has a negative and significant effect on tax aggressiveness, debt policy has a negative effect on tax aggressiveness. Based on the results of the MRA test, firm size cannot moderate profitability on tax aggressiveness and firm size cannot moderate debt policy on tax aggressiveness.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan kebijakan hutang terhadap agresivitas pajak dengan ukuran perusahaansebagai variabel moderasi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Pemilihan sampel ini menggunakan metode purposive sampling sehingga sampel yang diperoleh sebanyak 14 perusahaanmakanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2018-2022 dengan total data pengamatan sebanyak 70 data selama 5 tahun. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan data sumber menggunakan data sekunder yang diambil melalui situs resmi bursa efek indonesia. Pengamatan uji hipotesis menggunakan analisis regresi linear berganda dan Moderatad Regression Analysis (MRA) dengan prosedur statistic menggunakan software SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap agresivitas pajak, kebijakan hutang berpengaruh negatif terhadap agresivitas pajak. Berdasarkan hasil uji MRA, ukuran perusahaan tidak dapat memoderasi profitabilitas terhadap agresivitas pajak dan ukuran perusahaan tidak dapat memoderasi kebijakan hutang terhadap agresivitas pajak. | |||||||||
| Uncontrolled Keywords: | Profitability, Debt Policy, Tax Aggressiveness, Company Size. Profitabilitas, Kebijakan Hutang, Agresivitas Pajak, Ukuran Perusahaan. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | VANI VAULIYANTI | |||||||||
| Date Deposited: | 05 Sep 2024 10:44 | |||||||||
| Last Modified: | 05 Sep 2024 10:44 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/41640 |
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