DESSY KARTIKASARI (2022) PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020). S1 thesis, Universitas Muhammadiyah Yogyakarta.
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Abstract
This study aims to examine the effect of leverage and profitability on tax avoidance with Good Corporate Governance as a moderating variable, study of manufacturing companies listed on Indonesia Stock Exchange 2018 – 2020. This study used secondary data with 132 samples in manufacturing companies listed on Indonesia Stock Exchange 2018 – 2020. The sample was selected by using purposive sampling method. Data analysis techniques using panel data regression analysis and Moderated Regression Analysis (MRA) by using EViews 10. The result of this study showed that : leverage had no effect on tax avoidance, profitability had a negative effect on tax avoidance, and Good Corporate Governance was not able to moderate the effect of leverage and profitability on tax avoidance.
Item Type: | Thesis (S1) |
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Uncontrolled Keywords: | LEVERAGE (DAR), PROFITABILITAS (ROE), TAX AVOIDANCE (CETR), DAN GOOD CORPORATE GOVERNANCE (GCG) |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | M. Erdiansyah |
Date Deposited: | 20 Apr 2022 03:17 |
Last Modified: | 20 Apr 2022 03:17 |
URI: | https://etd.umy.ac.id/id/eprint/29574 |