Mahayoga, Razendra Intan (2025) PENGARUH PROPORSI KOMISARIS INDEPENDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2020-2024). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the effect of the proportion of independent commissioners, leverage, and company size towards tax avoidance practices, as well as the role of profitability as a moderating variable. The data used in this study were secondary data from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The population in this study was 284 companies, using a purposive sampling technique, resulting in 103 companies as samples. The analytical methods used were multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 25. The results indicate that leverage has a partial positive and significant effect towards tax avoidance. Conversely, the proportion of independent commissioners and company size do not significantly influence tax avoidance. In the MRA test, profitability was shown to significantly and negatively moderate the effect of company size towards tax avoidance. However, there was no moderating effect of profitability towards the relationship between the proportion of independent commissioners and leverage on tax avoidance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Tax Avoidance, Proportion of Independent Commissioners, Leverage, Company Size, Profitability. |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | MAHAYOGA INTAN RAZENDRA |
| Date Deposited: | 13 Oct 2025 05:47 |
| Last Modified: | 13 Oct 2025 05:47 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5350 |
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