Muntaz, Jihan Rafida (2023) Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Registered users only Download (419kB) |
|
|
Text
COVER.pdf Restricted to Registered users only Download (416kB) |
|
|
Text
BAB I.pdf Download (232kB) | Preview |
|
|
Text
BAB II.pdf Download (380kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (292kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (435kB) |
|
|
Text
BAB V.pdf Download (224kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (576kB) |
Abstract
This study aims to analyze the factors that are tax avoidance. The population in this study are all energy sector companies listed on the IDX in 2017-2021. The sample used in this research is 170 energy sector companies listed on the IDX for the 2017-2021 period. The results of this study found that profitability has no effect on tax evasion, firm size has no effect on tax evasion, sales growth has an effect on tax evasion, institutional ownership cannot moderate the relationship between profitability and tax evasion, institutional ownership cannot moderate the relationship between firm size and tax evasion, institutional ownership weakens the relationship between sales growth and tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | JIHAN RAFIDA MUNTAZ |
| Date Deposited: | 05 May 2023 03:07 |
| Last Modified: | 05 May 2023 03:07 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10520 |
Actions (login required)
 |
View Item |