Fadhli Pratama Nugraha, . (2026) PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study applies quantitative methods to empirically test the effects of leverage, profitability, and liquidity on tax avoidance, using company size as a moderating variable. The research subjects included mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sample was determined using a purposive sampling technique in accordance with the research criteria. Data processing used panel data regression and Moderated Regression Analysis (MRA) with STATA software at a 5% significance level. The findings reveal that profitability exerts a positive and significant impact on tax avoidance, indicating that highly profitable firms are more inclined to implement strategies aimed at reducing tax obligations. In contrast, leverage demonstrates a positive yet statistically insignificant relationship with tax avoidance, suggesting that debt utilization is not a dominant determinant of such practices. Liquidity exhibits a negative but insignificant association with tax avoidance, implying that short-term financial capability does not substantially affect corporate tax avoidance behavior. Moreover, firm size does not moderate the relationship between profitability, leverage, and liquidity with tax avoidance. This outcome indicates that the magnitude of a company neither amplifies nor diminishes the effects of these financial factors on tax avoidance activities.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112202] [Pembimbing: Ferry Irrawan] [Penguji 1: Yongky Rangga Yuda Nugraha] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Tax Avoidance, Profitability, Leverage, Liquidity, Firm Size. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Depositing User: | FADHLI PRATAMA NUGRAHA |
| Date Deposited: | 06 Sep 2026 16:24 |
| Last Modified: | 06 Sep 2026 16:24 |
| URI: | http://repository.upnvj.ac.id/id/eprint/52191 |
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