PENGARUH PROFITABILITAS DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Property dan Real Estate Tahun 2019-2023)

Aviasari, Naila Rizka (2024) PENGARUH PROFITABILITAS DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Property dan Real Estate Tahun 2019-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

The aim of this research was to see the influence of profitability and company value towards tax avoidance with company size as a moderating variable for property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. This research used a quantitative approach. The secondary data used was the company's annual report, which could be obtained via www.idx.co.id and the official website of each company. This research used 93 property and real estate companies from 2019-2023 as the population. This research used a purposive sampling technique to obtain a sample of 71 companies. Moderated regression analysis was the analysis method used, and E-views 10 was the analysis tool. The findings of this research show: profitability has an effect towards tax avoidance, company value has no effect towards tax avoidance, and company size is unable to moderate the effect of profitability and company value towards tax avoidance. Keywords: tax avoidance, profitability, company value, company size

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: tax avoidance; profitability; company value; company size
Subjects: A Social Sciences > HC Economic History and Conditions
A Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AVIASARI RIZKA NAILA
Date Deposited: 01 Oct 2024 04:54
Last Modified: 01 Oct 2024 04:54
URI: http://eprint.unipma.ac.id/id/eprint/1988

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