Efek Moderasi Ukuran Perusahaan Pada Leverage, Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Subsektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Rahmawati, Hana and ., Siti Maryama, SE, MM (2024) Efek Moderasi Ukuran Perusahaan Pada Leverage, Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Subsektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Hana Rahmawati 2062201122 Efek Moderasi Ukuran Perusahaan pada Leverage, Profitability Terhadap Tax Avoidance Pada Perusahaan Subsektor Property dan Real Estate Yang Terdaftar Di BEI Periode 2019-2023. Dibawah Bimbingan Siti Maryama, S.E., M.M .
Penelitian dilakukan selama empat bulan bertujuan untuk mengetahui seberapa besar perusahaan melakukan praktek penghindaran pajak terkuhusus perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan menggunakan variabel independen Leverage atau utang, Profitabilitas dan ukuran perusahaan sebagai variabel moderasi yang apakah akan memberikan pengaruh positif atau negatif terhadap tax avoidance. Berdasarkan data yang sudah diolah dalam penelitian ini terdapat 12 sampel perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023, data diolah menggunakan aplikasi software SPSS 26 dengan menggunakan uji (uji regresi linear berganda, uji hipotesis dan uji moderated regression analysis atau MRA) dengan menggunakan teknik analisis data purposive sampling dan pendekatan kuantitatif dekskriptif. Hasil penelitian menunjukkan bahwa variabel independen Leverage berpengaruh negatif signifikan terhadap tax avoidance dengan nilai presentasenya 169% dan Profitabilitas dapat berpengaruh positif signifikan terhadap tax avoidance dengan nilai presentasenya 237%. Ukuran perusahaan sebagai variabel moderasi dapat berpengaruh positif Leverage terhadap tax avoidance sebesar 167% dan ukuran perusahaan sebagai variabel moderasi tidak dapat berpengaruh positif Profitabilitas terhadap tax avoidance dengan nilai presentase sebesar 431%.

Kata Kunci : Pengaruh Leverage, Profitabilitas, Ukuran perusahaan, Tax Avoidance, Perusahaan Manufaktur, Moderasi.

ABSTRACT
Hana Rahmawati 2062201122 Moderating Effect of Company Size on Leverage, Profitability Against Tax Avoidance in Property and Real Estate Subsector Companies Listed on the IDX for the 2019-2023 Period. Under the Guidance of Siti Maryama, S.E., M.M .
The research was conducted for four months with the aim of knowing how much the company practices tax avoidance, especially manufacturing companies listed on the Indonesia Stock Exchange using the independent variables Leverage or debt, Profitability and company size as moderating variables which will have a positive or negative effect on tax avoidance. Based on the data that has been processed in this study, there are 12 samples of property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period, the data is processed using the SPSS 26 software application using tests (multiple linear regression tests, hypothesis testing and moderated regression analysis or MRA tests) using purposive sampling data analysis techniques and descriptive quantitative approaches. The results showed that the independent variable Leverage has a significant negative effect on tax avoidance with a percentage value of 169% and Profitability can have a significant positive effect on tax avoidance with a percentage value of 237%. Company size as a moderating variable can positively affect leverage on tax avoidance by 167% and company size as a moderating variable cannot positively affect profitability on tax avoidance with a percentage value of 431%.

Keywords: Effect of Leverage, Profitability, Company size, Tax Avoidance, Manufacturing Companies, Moderation.

Item Type: Other
Subjects: N Fine Arts > N Visual arts (General) For photography, see TR
N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 15 Feb 2025 03:23
Last Modified: 15 Feb 2025 03:23
URI: https://repository.itb-ad.ac.id/id/eprint/149

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