PENGARUH PROFITABILITAS & LEVERAGE TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTON SEBAGAI VARIABEL MODERASI

BERLIAN, BIANKA LINTANG AURA GANESA (2024) PENGARUH PROFITABILITAS & LEVERAGE TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTON SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS PGRI MADIUN.

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Abstract

The aim of this study was to determine the effect of profitability and leverage towards tax avoidance with political connection as a moderating variable. The population of this study was 271 manufacturing companies in Indonesia. The number of samples in this study was 90 companies determined by purposive sampling. The research method used was a quantitative approach with multiple linear regression analysis using the SPSS 26 program. The results of this study indicate that profitability has a positive effect towards tax avoidance, leverage has a negative effect towards tax avoidance, political connection can moderate the effect of profitability towards tax avoidance, political connection cannot moderate the effect of leverage towards tax avoidance. Keywords: Profitability, Leverage, Political Connection, Tax Avoidance.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Profitability, Leverage, Political Connection, Tax Avoidance.
Subjects:	A Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AURA LINTANG BIANKA
Date Deposited:	02 Oct 2024 06:08
Last Modified:	02 Oct 2024 06:08
URI:	http://eprint.unipma.ac.id/id/eprint/2010

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