Prastika, Safira Tasya (2021) Pengaruh Financial Leverage, Related Party Transaction dan Sales Growth terhadap Tax Avoidance dengan Independent Commissioner sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Tax is the largest contributor to state revenue, on the other hand, tax revenue fluctuate yoy and experiences a shortfall. Misalignment of the relationship between management and company owners can cause one of them to influence the tax policy taken. This study aims to examine the effect of financial leverage, related party transactions and sales growth on tax avoidance and to examine the moderating effect of the independent commissioner. Using purposive sampling, this study used 59 manufacturing companies listed on the Indonesia Stock Exchange from 2016-2019 as a sample with a total of 192 samples. The data analysis technique used multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study showed that financial leverage, related party transactions and sales growth have significant effects on tax avoidance. This study also found that the independent commissioner can strengthen the negative relationship between related party transactions and tax avoidance, which means reducing tax avoidance practices. Meanwhile, the relationship between financial leverage and sales growth on tax avoidance cannot be moderated by the independent commissioner. Keywords: Financial Leverage, Related Party Transaction, Sales Growth, Independent Commissioner, Tax Avoidance.
| 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: | SAFIRA TASYA PRASTIKA |
| Date Deposited: | 16 Apr 2021 08:59 |
| Last Modified: | 16 Apr 2021 08:59 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7726 |
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