PENGARUH LAVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2017 – 2021)

KHOTIFAH, NURUL and Aspahani, Aspahani and Hidayat, Muhammad (2022) PENGARUH LAVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2017 – 2021). Undergraduate thesis, Sriwijaya University.

[thumbnail of RAMA_62201_01031482023023.pdf] Text
RAMA_62201_01031482023023.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (1MB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_TURNITIN.pdf] Text
RAMA_62201_01031482023023_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (5MB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_01_front_ref.pdf]
Preview
 Text
RAMA_62201_01031482023023_0004076603_0209028801_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.
Download (1MB) | Preview
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_02.pdf] Text
RAMA_62201_01031482023023_0004076603_0209028801_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (227kB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_03.pdf] Text
RAMA_62201_01031482023023_0004076603_0209028801_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (242kB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_04.pdf] Text
RAMA_62201_01031482023023_0004076603_0209028801_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (184kB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_05.pdf] Text
RAMA_62201_01031482023023_0004076603_0209028801_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (12kB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_06_ref.pdf] Text
RAMA_62201_01031482023023_0004076603_0209028801_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (151kB) | Request a copy
[thumbnail of RAMA_62201_01031482023023_0004076603_0209028801_07_lamp.pdf] Text
RAMA_62201_01031482023023_0004076603_0209028801_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (288kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh laverage dan ukuran perusahaan terhadap tax avoidance dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan pertambangan batubara yang terdapat di BEi. Data pada penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan batubara yang terdapat di BEi pada tahun 2017-2021. Metode pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian ini sebanyak 70 sampel dari 14 perusahaan selama periode 2017-2021. Pengujian hipotesis penelitian menggunakan teknik analisis regresi berganda dan Moderate Regression Analisys (MRA) dengan menggunakan SPSS Versi 20. Hasil dari penelitian ini menunjukan bahwa /average berpengaruh positif terhadap tax avoidance, ukuran perusahaan tidak berpengaruh terhadap tax avoidance, pertumbuhan penjualan berpengaruh negatif terhadap tax avoidance, pertumbuhan memperkuat pengaruh /average terhadap tax avoidance, dan pertumbuhan penjualan tidak mampu memoderasi hubungan ukuran penjualan terhadap tax avoidance. This study aims to examine the effect of leverage andfirm size on tax avoidance with sales growth as a moderating variable in coal mining companies listed on the Indonesia Stock Exchange. The data in this study used a quantitative descriptive method. The population in this study are coal mining companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used purposive sampling technique. The sample in this study was 70 samples from 14 companies during the 2017-2021 period. Testing the research hypothesis using multiple regression analysis techniques and Moderate Regression Analysis (MRA) using SPSS Version 20. The results of this study indicate that leverage has a positive effect on tax avoidance, firm size has no effect on tax avoidance, sales growth has a negative effect on tax avoidance, growth strengthens the effect of leverage on tax avoidance, and sales growth is not able to moderate the relationship between sales size and tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Laverage, Ukuran Perusahaan, Tax Avoidance, Pertumbuhan Penjualan
Subjects: H Social Sciences > HG Finance > HG1-9999 Finance
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Nurul Khotifah
Date Deposited: 06 Sep 2022 02:11
Last Modified: 06 Sep 2022 02:11
URI: http://repository.unsri.ac.id/id/eprint/78430

Actions (login required)

View Item View Item