PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN GCG SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2021

Pratiwi, Marissa Oktaviani (2023) PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN GCG SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2021. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine the effect of GCG in moderating the relationship between profitability and tax avoidance by focusing on mining sector companies listed on the IDX with a research period of 2019-2021. The data used is secondary data. The population in this study are mining sector companies listed on the IDX. The sampling technique used was purposive sampling method and 174 samples were obtained. Hypothesis testing is done by moderating regression analysis. The results showed that GCG was unable to moderate the relationship between profitability and tax avoidance. Keywords: Profitability, GCG, Tax Avoidance.

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