PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

DEWI, ANGGIE TIARA PUTRIE and Adhitama, Fardinant (2025) PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. The results of this study indicate that sales growth and company size have a negative effect on tax avoidance. Profitability has no effect on tax avoidance. The moderating variable of institutional ownership can weaken the effect of sales growth on tax avoidance. Institutional ownership cannot moderate the effect of profitability on tax avoidance. Institutional ownership can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance, Sales Growth, Profitability, Company Size, Institutional Ownership.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Pertumbuhan Penjualan, Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anggie Tiara Putrie Dewi
Date Deposited:	20 Aug 2025 04:12
Last Modified:	20 Aug 2025 04:12
URI:	http://repository.unsri.ac.id/id/eprint/183067

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