Trifananta, Stely Aulia (2024) PENGARUH UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI (Studi Pada Seluruh Sektor Perusahaan Non Keuangan Yang Terdaftar di BEI). S1 thesis, Universitas PGRI Madiun.
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Abstract
Tax is a mandatory contribution levied by the government on taxpayers to finance state interests. Companies view taxes as a deduction from profits so management will tend to avoid taxes. Company size is one of the factors that companies can use to take tax avoidance actions. The existence of political connections is also considered a strengthening factor for tax evasion. This research aims to find empirical evidence on the influence of company size on tax avoidance with political connections as a moderating variable. This research was conducted on all non-financial sectors listed on the IDX during the 2018 - 2022 period. The sample determination method used purposive sampling. The total sample for this research was 147 companies over 5 years with a total of 735 sample data. The data analysis method used is multiple linear regression analysis and moderate regression analysis (MRA) with the help of IBM SPSS 26 software. The research results show that company size and leverage have a significant positive effect on tax avoidance, while company age has no effect on tax avoidance. For the moderation test, the research results show that political connections are able to moderate company size on tax avoidance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Tax Avoidance; Firm Size; Political Connection; Leverage; Firm Age |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HG Finance A Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | TRIFANANTA AULIA STELY |
| Date Deposited: | 13 Aug 2024 05:59 |
| Last Modified: | 13 Aug 2024 05:59 |
| URI: | http://eprint.unipma.ac.id/id/eprint/1124 |
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