PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK

Tristiyanto, Risma Cahyaning (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aimed to determine and analyze the effect of Institutional Ownership and Profitability towards Tax Aggressiveness with Company Size as a Moderating Variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period totaling 271 companies. Samples were taken through purposive sampling techniques totaling 85 companies with a total sample of 340 manufacturing companies. The data analysis method used in this study was multiple regression analysis and Moderated Regression Analysis (MRA) using the SPSS version 25 program. The results of this study indicate: (1) Institutional ownership has a positive but insignificant effect towards tax aggressiveness, (2) Profitability has a negative effect towards tax aggressiveness, (3) Company size is unable to moderate the negative effect of institutional ownership towards tax aggressiveness, (4) Company size is unable to moderate the negative effect of profitability towards tax aggressiveness.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Institutional Ownership, Profitability, Tax Aggressiveness, Firm Size
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: TRISTIYANT CAHYANING RISMA
Date Deposited: 04 Oct 2024 07:35
Last Modified: 04 Oct 2024 07:35
URI: http://eprint.unipma.ac.id/id/eprint/2137

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