PENGARUH PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

RUING, ANGELITANG SIBE and Patmawati, Patmawati (2025) PENGARUH PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of profitability and independent commissioners on tax avoidance, with company size as a moderating variable. The objects of this study were mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Using a purposive sampling method, the sample size of this study was 102 from 34 companies. The independent variables were profitability and independent commissioners. Meanwhile, the dependent variable used was tax avoidance. This study used a quantitative approach with secondary data. This test used multiple linear regression analysis techniques and moderated regression analysis (MRA) with SPSS 29 analysis tools. The results showed that profitability had a positive and significant effect on tax avoidance, while independent commissioners had no effect on tax avoidance. The results showed that company size can moderate the effect of profitability on tax avoidance. Company size cannot moderate the effect of independent commissioners on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Komisaris Independen, Ukuran perusahaan dan Penghindaran Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Angelitang Sibe Ruing
Date Deposited:	24 Jul 2025 07:29
Last Modified:	24 Jul 2025 07:29
URI:	http://repository.unsri.ac.id/id/eprint/180341

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