PUTRI, AMALIA MAYESTIKA (2025) PENGARUH GENDER DIVERSITY, FIRM SIZE DAN TUNNELING INCENTIVE TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia tahun 2019-2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of gender diversity, firm size, and tunneling incentives towards tax avoidance, with political connections as a moderating variable. This study focused on the infrastructure sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study used a quantitative approach. Data collection in this study used company financial reports obtained from the official website of the Indonesia Stock Exchange and the company's official website. The sample size for this study was 100. The sampling method used was purposive sampling. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA) using SPSS. The results show that gender diversity, firm size, and tunneling incentives have a negative and significant effect towards tax avoidance. Political connections do not moderate the effects of gender diversity and firm size towards tax avoidance. Meanwhile, political connections moderate the effects of tunneling incentives towards tax avoidance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Gender diversity, Firm Size, Tunneling Incentive, Political Connection, Tax Avoidance |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | PUTRI MAYESTIKA AMALIA |
| Date Deposited: | 18 Oct 2025 03:48 |
| Last Modified: | 18 Oct 2025 03:48 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5607 |
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