Savitra, Monika Andini (2020) PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Firm Size terhadap Tax Avoidance dengan Transparansi Perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2018. Data diperoleh dengan mengakses laporan keuangan dan laporan tahunan melalui website perusahaan atau website www.idx.co.id. Metode pengambilan sampel yang dipergunakan adalah metode purposive sampling dengan menggunakan kriteria sehingga dapat diperoleh sampel sebanyak 33 (tiga puluh tiga) perusahaan untuk 3 (tiga) tahun pengamatan. Penelitian ini dilakukan dengan menggunakan teknik analisis regresi linier berganda dan untuk pengolahan datanya menggunakan eviews 9. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh signifikan terhadap tax avoidance. Firm size berpengaruh signifikan terhadap tax avoidance. Transparansi perusahaan tidak memoderasi pengaruh leverage pada tax avoidance. Transparansi perusahaan memperlemah pengaruh firm size pada tax avoidance. ABSTRACT The objective of study is to analysis the influence of leverage and firm size on tax avoidance with company transparency as moderating variabel on manufacturing companies listed in Indonesian Stock Exchange in the 2016-2018 period. Data obtained by accesing financial statements and annual report of the company through the company website or the www.idx.co.id. The sampling method used was purposive sampling method using criteria so that 33 (thirty three) sample companies were obtained for 3 (three) years of observation (2016-2018). The research was carried out by using the technique of multiple regression analysis and for processing the data using eviews 9. The result of this study shows that leverage doesn’t have influence on tax avoidance. Firm size have influence on tax avoidance. Company transparency doesn’t have moderate of leverage on tax avoidance. Company transparency can weaken the effect of firm size on tax avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1047 not found. | ||||||||
| Date Deposited: | 03 Dec 2020 07:53 | ||||||||
| Last Modified: | 03 Dec 2020 07:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1206 |
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