Maghfira, Ratu Maura (2022) Pengaruh penghindaran pajak terhadap nilai perusahaan dengan sustainability reporting sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini adalah untuk menguji peran pengungkapan Sustainability Reporting sebagai variabel moderasi pada pengaruh penghindaran pajak terhadap nilai perusahaan. Variabel independen yang digunakan pada penelitian ini adalah penghindaran pajak dan sustainability reporting yang juga berperan sebagai variabel moderasi, sedangkan variabel dependen pada penelitian ini adalah nilai perusahaan, serta variabel kontrol yang memberikan pengaruh terhadap variabel dependen adalah Leverage. Sampel penelitian yang digunakan adalah data sekunder yang diambil dari S&P Capital IQ, laporan tahunan serta sustainability report perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2018–2021 sebanyak 128 data. Teknik pengumpulan data menggunakan metode purposive sampling dan dianalisis menggunakan metode regresi berganda dengan bantuan software STATA untuk mengolah data. Hasil dari penelitian menunjukkan bahwa penghindaran pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan, pengungkapan Sustainability Reporting tidak memiliki pengaruh terhadap nilai perusahaan, dan pengungkapan Sustainability Reporting tidak mampu memberikan peran moderasi pada hubungan penghindaran pajak terhadap nilai perusahaan pada perusahaan yang terdaftar di BEI selama tahun 2018–2021. / The purpose of this study is to test the role of Sustainability Reporting disclosure as a moderation variable on the effect of tax avoidance on firm value. The independent variables used in this study are tax avoidance and disclosure of Sustainability Reporting which also acts as a moderation variable, while the dependent variable in this study is company value, and the control variable that influences the dependent variable is Leverage. The research sample used was secondary data taken from S&P Capital IQ, annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange during 2018-2021 as many as 128 data. The data collection technique uses the purposive sampling method and is analyzed using multiple regression method with STATA software to process the data. The results of this study indicates that tax avoidance has a negative and significant effect on firm value, disclosure of Sustainability Reporting has no influence on firm value, and disclosure of Sustainability Reporting is not able to provide a moderation role in the relationship of tax avoidance to firm value in companies listed on the IDX during 2018-2021.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | penghindaran pajak, pengungkapan sustainability reporting, nilai perusahaan, leverage | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | RATU MAURA MAGHFIRA | ||||||||
Date Deposited: | 17 May 2023 11:54 | ||||||||
Last Modified: | 17 May 2023 11:54 | ||||||||
URI: | http://repository.uph.edu/id/eprint/55418 |
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