Skripsi

PENGARUH PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

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Penilaian

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This study aims to examine the effect of profitability and independent commissioners on tax avoidance, with company size as a moderating variable. The objects of this study were mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Using a purposive sampling method, the sample size of this study was 102 from 34 companies. The independent variables were profitability and independent commissioners. Meanwhile, the dependent variable used was tax avoidance. This study used a quantitative approach with secondary data. This test used multiple linear regression analysis techniques and moderated regression analysis (MRA) with SPSS 29 analysis tools. The results showed that profitability had a positive and significant effect on tax avoidance, while independent commissioners had no effect on tax avoidance. The results showed that company size can moderate the effect of profitability on tax avoidance. Company size cannot moderate the effect of independent commissioners on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004558	T180341	T1803412025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1803412025

Publisher

Prodi Akuntansi, Fakultas Ekon : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 125 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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