Skripsi

PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

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Penilaian

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This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. The results of this study indicate that sales growth and company size have a negative effect on tax avoidance. Profitability has no effect on tax avoidance. The moderating variable of institutional ownership can weaken the effect of sales growth on tax avoidance. Institutional ownership cannot moderate the effect of profitability on tax avoidance. Institutional ownership can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance, Sales Growth, Profitability, Company Size, Institutional Ownership.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005561	T183067	T1830672025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1830672025

Publisher

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

Collation

xix, 111 hlm.; ilus,; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Prodi Akuntansi
Perpajakan dan kebijakan pajak

Specific Detail Info

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Statement of Responsibility

SEPTA

Other version/related

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