PENGARUH TRANSPARANSI PAJAK, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN DI INDONESIA

Siti Aisah, . (2026) PENGARUH TRANSPARANSI PAJAK, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of tax transparency, corporate governance, and profitability on tax avoidance, with firm size as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' annual reports. The sample was selected using purposive sampling, resulting in 30 companies with a total of 120 observations. The data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) using STATA software. The results indicate that tax transparency has a positive and significant effect on the Effective Tax Rate, implying that higher tax transparency is associated with lower tax avoidance practices. Corporate governance and profitability have no significant effect on the Effective Tax Rate. Furthermore, firm size moderates the relationship between tax transparency and the Effective Tax Rate by weakening the relationship, but it does not moderate the relationship between corporate governance, profitability, and the Effective Tax Rate. These findings suggest that tax transparency is an important factor affecting tax avoidance practices in Indonesian State-Owned Enterprises, while corporate governance and profitability have not shown a significant influence.

Item Type: Thesis (Skripsi)
Additional Information: [No: 2210112032] [Pembimbing: Suparna Wijaya] [Penguji 1: Masripah] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Tax Transparency, Corporate Governance, Profitability, Firm Size, Tax Avoidance.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SITI AISAH
Date Deposited: 10 Sep 2026 03:53
Last Modified: 10 Sep 2026 03:53
URI: http://repository.upnvj.ac.id/id/eprint/51993

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