PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Wijaya, Edbert (2020) PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas.

[thumbnail of Cover] Text (Cover)
EA-2020-1521074-Cover.pdf
Download (650kB)
[thumbnail of Abstract] Text (Abstract)
EA-2020-1521074-Abstract.pdf
Restricted to Registered users only
Download (200kB)
[thumbnail of Tableofcontent] Text (Tableofcontent)
EA-2020-1521074-Tableofcontent.pdf
Restricted to Registered users only
Download (218kB)
[thumbnail of Chapter1] Text (Chapter1)
EA-2020-1521074-Chapter1.pdf
Restricted to Registered users only
Download (431kB)
[thumbnail of Chapter2] Text (Chapter2)
EA-2020-1521074-Chapter2.pdf
Restricted to Registered users only
Download (346kB)
[thumbnail of Chapter3] Text (Chapter3)
EA-2020-1521074-Chapter3.pdf
Restricted to Registered users only
Download (359kB)
[thumbnail of Chapter4] Text (Chapter4)
EA-2020-1521074-Chapter4.pdf
Restricted to Registered users only
Download (352kB)
[thumbnail of Conclusion] Text (Conclusion)
EA-2020-1521074-Conclusion.pdf
Restricted to Registered users only
Download (318kB)
[thumbnail of Reference] Text (Reference)
EA-2020-1521074-Reference.pdf
Restricted to Registered users only
Download (204kB)
[thumbnail of Attachmant] Text (Attachmant)
EA-2020-1521074-Attachmant.pdf
Restricted to Registered users only
Download (440kB)
[thumbnail of Complete] Text (Complete)
EA-2020-1521074-Complete.pdf
Restricted to Repository staff only
Download (1MB)
[thumbnail of Summary_id] Text (Summary_id)
EA-2020-1521074-Summary.pdf
Restricted to Registered users only
Download (684kB)

Abstract

ABSTRACT

This research aims to determine whether there is managerial ownership in a
company that is able to moderate the effect of profitability on tax avoidance on
mining companies listed on the Indonesia Stock Exchange in 2014-2018. The
population used in this study is the mining companies listed during the study
period on the Indonesia Stock Exchange. By using purposive sampling technique,
110 research sample was obtained with a research period of 5 years (2014-2018).
Hypothesis testing uses the method of multiple linear regression analysis with the
help of SPSS version 26. The results showed that managerial ownership did not
moderate the effect of profitability on tax avoidance.

Keywords : tax avoidance, profitability, managerial ownership

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords : tax avoidance ; profitability ; managerial ownership
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Yulia Rasita
Date Deposited: 26 Jul 2022 02:15
Last Modified: 26 Jul 2022 02:15
URI: https://eprints.ukmc.ac.id/id/eprint/8432

Actions (login required)

View Item
View Item