PENGARUH LEVERAGE, PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DAN PERAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

ARDELIA, ERLINDA (2024) PENGARUH LEVERAGE, PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DAN PERAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

The property and real estate industry sector has a major impact on large employment absorption and influences other economic sectors through backward linkage. The aim of this research is to explore the influence of leverage and profitability on tax avoidance practices in property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) from 2015 to 2022, by taking company size as a moderating variable. The research approach used is a quantitative method with secondary data collection from annual reports available on the official IDX website and related company websites. The research population consisted of 80 property and real estate sector companies listed on the IDX during that period, with 33 companies selected as samples using a purposive sampling method. Data analysis was carried out using multiple linear regression and moderated regression analysis with the help of SPSS version 24 software. The type of moderation used in this research is pure moderation. The newest thing in this research from previous research is the addition of a moderating variable. The research results show that leverage has a positive effect on tax avoidance, profitability has no effect on tax avoidance, company size is not able to moderate leverage on tax avoidance and company size is able to moderate profitability on tax avoidance. This research is expected to provide information as a basis for consideration and support for investor decision makers in investing capital in a company.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Leverage; Profitability; Tax Avoidance; Firm Size
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ERLINDA ARDELIA ERLINDA
Date Deposited:	05 Sep 2024 03:35
Last Modified:	05 Sep 2024 03:35
URI:	http://eprint.unipma.ac.id/id/eprint/1857

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