Yuslianawati, Christina Sofi (2025) PENGARUH PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2024). S1 thesis, Universitas PGRI Madiun.
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Abstract
Christina Sofi. (2025). The Effect of Profitability and Institutional Ownership on Tax Avoidance with Leverage as a Moderating Variable (A Case Study on Manufacturing Companies in the Basic and Chemical Industry Sub- sector Listed on the Indonesia Stock Exchange for the Period 2018– 2024). Undergraduate Thesis. Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Madiun. Supervisors: (I) Moh. Ubaidillah, S.Pd., M.Si, CSRS. (II) Nik Amah, S.E., M.Si., CTT, CSRS. This study aims to examine the effect of profitability and institutional ownership on tax avoidance, with leverage as a moderating variable. The research focuses on manufacturing companies in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange for the period 2018–2024. The data used are secondary data obtained from annual reports, company websites, and other relevant sources. The population of this study consists of 96 companies. The sampling technique used is purposive sampling, resulting in a sample of 34 companies. Data analysis was conducted using Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 24. The results of this study indicate that profitability and institutional ownership have a significant negative effect on tax avoidance. Leverage does not moderate the effect of profitability on tax avoidance, but it does moderate the effect of institutional ownership on tax avoidance. Keywords: Profitability, Institutional Ownership, Tax Avoidance, Leverage.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Value added Tax (VAT) ; Law No. 42 Year 2009 |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | YUSLIANAWA SOFI CHRISTINA |
| Date Deposited: | 02 Oct 2025 04:32 |
| Last Modified: | 02 Oct 2025 04:32 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5140 |
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