Firmanhansyah, Vendra (2021) Pengaruh Profitabilitas dan Leverage terhadap Penghindaran Pajak (Tax Avoidance) dengan Size sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of profitability and leverage on tax avoidance with size as a moderating variable. the sampling technique used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis technique used in this research is multiple regression analysis and residual test. The results of this study indicate that profitability and leverage affect tax avoidance while size is not able to moderate the effect of profitability and leverage on tax avoidance. Keywords: Profitability, Leverage, Tax Avoidance, Size
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | VENDRA FIRMANHANSYAH |
| Date Deposited: | 15 Oct 2021 07:32 |
| Last Modified: | 15 Oct 2021 07:32 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8300 |
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