PERMATASARI, SINDI INTAN (2024) PENGARUH KARAKTER EKSEKUTIF, THIN CAPITALIZATION DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2022. S1 thesis, Universitas PGRI Madiun.
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Abstract
Sindi Intan Permatasari. 2024. The Effect of Executive Character, Thin Capitalization and Accounting Conservatism towards Tax Avoidance with Political Connections as Moderating Variables. Thesis. Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Madiun, Advisor Pembimbing (I) Dr. Anggita Langgeng Wijaya, S.E., M.Si, Ak., C.A., Advisor (II) Erma Wulan Sari, S.Pd, M.Ak. The aim of this study was to analyze the effect of executive character, thin capitalization and accounting conservatism towards tax avoidance. As well as the indirect effect of executive character variables, thin capitalization and accounting conservatism through political connections as moderating variables. The sample selection used the purposive sampling method and the object of this study was 197 sample data of energy companies listed on the IDX. Data were obtained from secondary data from financial reports and annual reports of energy companies from 2017 to 2022 period. The research method used was a quantitative approach using multiple linear regression analysis using the SPSS version 26 program. The results of this study are that executive character and thin capitalization have an effect towards tax avoidance, while accounting conservatism has no effect towards tax avoidance. Political connections are unable to moderate the effect of executive character and thin capitalization towards tax avoidance, while political connections are able to moderate the effect of accounting conservatism towards tax avoidance. Keywords: Executive Character, Thin Capitalization, Accounting Conservatism, Tax Avoidance, Political Connections.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Executive Character, Thin Capitalization, Accounting Conservatism, Tax Avoidance, Political Connections. |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PERMATASAR INTAN SINDI |
| Date Deposited: | 05 Oct 2024 04:29 |
| Last Modified: | 05 Oct 2024 04:29 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2238 |
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