PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI 2014-2018)

NURMALIZA, R.A. SITI and Fuadah, Luk Luk and Kalsum, Umi (2020) PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of tax avoidance and profitability on firm value with debt levels as a moderating variable. This study uses descriptive quantitative methods. Population in this research is manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange 2014-2018. The hypothesis used multiple linier regression analysis and Moderation Regression Analysis (MRA) by using SPSS Version 25.0. The result of this study indicate that tax avoidance has positive effect on firm value. Profitability has positive effect on firm value. Debt levels was able to moderate the effect of tax avoidance on firm value. Debt levels was able to moderate the effect of profitability on firm value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Profitabilitas, Nilai Perusahaan, Tingkat Utang
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6301 not found.
Date Deposited:	06 Jul 2020 05:13
Last Modified:	06 Jul 2020 05:13
URI:	http://repository.unsri.ac.id/id/eprint/31060

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