CD Skripsi

Pengaruh Foreign Activity, Sales Growth, Profitability Terhadap Tax Avoidance Dengan Political Connection Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Lq45 Tahun 2017-2020)

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ABSTRACT
This study aims to determine the effect of foreign activity, sales growth, profitability on tax avoidance with political connection as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study is secondary data from the annual reports of companies listed on LQ45 on the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis method and moderated regression analysis. The sample selection in this study used a purposive sampling method in which a total sample of 13 companies was obtained with a total of 52 observations for 4 years of observation (2017-2020). The results of this study indicate that the foreign activity variable has a negative effect on tax avoidance, the sales growth variable has no effect on tax avoidance and profitability has a positive effect on tax avoidance. Variables foreign activity, Sales growth and profitability can explain the variable tax avoidance of 63.1%. While the remaining 36.9% is influenced by other variables. The results of this study also show that political connection is able to moderate foreign activity and profitability to tax avoidance but is not able to moderate sales growth to tax avoidance.
Keywords: Foreign Activity, Sales Growth, Profitability, Political Connection Tax Avoidance.ABSTRACT
This study aims to determine the effect of foreign activity, sales growth, profitability on tax avoidance with political connection as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study is secondary data from the annual reports of companies listed on LQ45 on the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis method and moderated regression analysis. The sample selection in this study used a purposive sampling method in which a total sample of 13 companies was obtained with a total of 52 observations for 4 years of observation (2017-2020). The results of this study indicate that the foreign activity variable has a negative effect on tax avoidance, the sales growth variable has no effect on tax avoidance and profitability has a positive effect on tax avoidance. Variables foreign activity, Sales growth and profitability can explain the variable tax avoidance of 63.1%. While the remaining 36.9% is influenced by other variables. The results of this study also show that political connection is able to moderate foreign activity and profitability to tax avoidance but is not able to moderate sales growth to tax avoidance.
Keywords: Foreign Activity, Sales Growth, Profitability, Political Connection Tax Avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123955

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802123955

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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