Amelia, Amelia (2024) Pengaruh Sales Growth dan Leverage Terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Perbankan yang Terdaftar di BEI tahun 2020-2022. Diploma thesis, Universitas Islam Indragiri.
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Abstract
Tax avoidance is a transaction scheme to reduce the amount of tax by exploiting gaps in tax regulations in a country. The scheme used is to pay a tax amount that is smaller than the amount of tax owed, which is done in a way that violates the law but is legal. This research aims to determine and obtain empirical evidence of the influence of sales growth and leverage on tax avoidance with company size as a moderating variable in banking companies listed on the IDX in 2020-2022. This research is quantitative research. The type of data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population of this research is all banking companies listed on the Indonesia Stock Exchange in 2020-2022, while the sample in this research was determined using the Purposive Sampling method. The sample in this research was 15 companies with a total period of 3 years so that the total sample size was 45 which could be used in this research. The analysis technique used in this research is Multiple Linear Regression and uses Moderate Regression Analysis with the help of the SPSS version 26 program. The results of this research show that Sales Growth has no effect on Tax Avoidance, Leverage has an effect on Tax Avoidance, Sales Growth and Leverage have a simultaneous effect on Tax Avoidance. Tax Avoidance, Company Size strengthens the influence of Sales Growth on Tax Avoidance, and Company Size strengthens the influence of Leverage on Tax Avoidance in banking companies listed on the BEI in 2020-2022.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Sales Growth, Leverage, Tax Avoidance, Company Size |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Resti Dwi Monica |
| Date Deposited: | 10 Jun 2025 08:01 |
| Last Modified: | 10 Jun 2025 08:01 |
| URI: | http://repository.unisi.ac.id/id/eprint/534 |
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