NAILY FARHANA, . (2023) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020 – 2021. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage terhadap agresivitas pajak dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder berupa laporan keuangan yang diperoleh dari laman Bursa Efek Indonesia. Sampel penelitian berjumlah 164 perusahaan manufaktur yang dipilih berdasarkan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji prasyarat analisis, analisis statistik deskriptif, uji asumsi klasik, uji regresi moderasi, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial leverage terbukti memiliki pengaruh negatif terhadap agresivitas pajak, sementara profitabilitas tidak memiliki pengaruh terhadap agresivitas pajak, dan ukuran perusahaan belum mampu memoderasi pengaruh antara profitabilitas dan leverage terhadap agresivitas pajak. Koefisien determinasi pada penelitian ini memiliki nilai adjusted R2 sebesar 7.6% menunjukkan bahwa kontribusi keberadaan variabel ukuran perusahaan sebagai variabel moderasi dapat meningkatkan kontribusi pengaruh profitabilitas dan leverage terhadap agresivitas pajak. *** This study aims to examine the influence of profitability and leverage on tax aggressiveness with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative method with secondary data in the form of financial statements obtained from the Indonesia Stock Exchange page. The research sample amounted to 164 manufacturing companies selected based on purposive sampling techniques. The data analysis techniques used are prerequisite analysis tests, descriptive statistical analysis, classical assumption tests, moderation regression tests, and hypothesis tests. The results showed that partially leverage has been shown to have a negative influence on tax aggressiveness, while profitability has no influence on tax aggressiveness, and company size has not been able to moderate the influence between profitability and leverage on tax aggressiveness. The coefficient of determination in this study has an adjusted R2 value of 7.6%, indicating that the contribution of the existence of company size variables as moderating variables can increase the contribution of the influence of profitability and leverage on tax aggressiveness.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Ati Sumiati, S.Pd., M.M. ; 2). Unggul Purwohedi, M.Si., Ph.D. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > S1 Pendidikan Ekonomi |
Depositing User: | Users 20730 not found. |
Date Deposited: | 15 Sep 2023 02:31 |
Last Modified: | 15 Sep 2023 02:31 |
URI: | http://repository.unj.ac.id/id/eprint/42482 |
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