PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2021-2024)

Rahmawati, Salsa Cintya (2025) PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2021-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

The Effect of Leverage, Profitability, Sales Growth, and Capital Intensity towards Tax Avoidance with Earnings Management as a Moderating Variable (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange, in the period of 2021-2024). This study aims to analyze the effect of leverage, profitability, sales growth, and capital intensity towards tax avoidance, with earnings management as a moderating variable. The research data was obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Purposive sampling was used to obtain a sample of 42 companies with 168 data sets that met the research criteria. Data analysis was performed using multiple linear regression models and Moderated Regression Analysis (MRA). The results indicate that leverage, sales growth, capital intensity, and earnings management have a significant positive effect towards tax avoidance, while profitability does not significantly influence tax avoidance. The moderation test found that earnings management significantly strengthens the influence of leverage, sales growth, and capital intensity towards tax avoidance, while earnings management does not moderate the effect of profitability on tax avoidance. These findings imply that corporate tax management policies are not only influenced by capital structure and profit-generating capacity, but can also be influenced by earnings management practices. Keywords: Leverage, Profitability, Sales Growth, Capital Intensity, Earnings Management, Tax Avoidance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Keywords: Leverage, Profitability, Sales Growth, Capital Intensity, Earnings Management, Tax Avoidance.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: RAHMAWATI CINTYA SALSA
Date Deposited: 17 Oct 2025 07:08
Last Modified: 17 Oct 2025 07:08
URI: http://eprint.unipma.ac.id/id/eprint/5537

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