Farida Budiarti, 7211416199 (2020) PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK. Under Graduates thesis, Universitas Negeri Semarang.

PDF (PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK) - Published Version Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

. Many companies in Indonesia still carry out tax aggressiveness measures to minimize the tax burden that causes tax revenues in Indonesia to be suboptimal, because tax revenue has not yet reached the target set by the government each year. The purpose of this study is to analyze the role of profitability in moderating the effect of sales growth, company size, audit committee on tax aggressiveness. Blalala The population in this study were agricultural companies and mining companies in 2014-2018 which were listed on the Indonesia Stock Exchange (IDX), amounting to 61 companies. The research data sampling technique used purposive sampling method, so that 19 companies were obtained. The data analysis technique of this study used descriptive statistical analysis and inferential statistical analysis through moderating regression analysis using the absolute difference test. The measurement tool uses the IBM SPSS21 program. The results of this study indicate that partially sales growth, company size, audit committe has no effect on tax aggressivenes while Profitability has a positive effect on tax aggressiveness. In addition to this profitability moderates the effect of company size on tax aggressiveness and does not moderate the effect of sales growth and audit committees on tax aggressiveness. Based on the results of the study above it can be concluded taht the factors that have been proven to influence tax aggressiveness are profitability. In addition, only profitability can moderate the positive effect of company size on tax aggressiveness. Therefore, this study recommends that (1) For agricultural companies and mining companies to improve their supervision and compliance in paying tax awareness, because at that time profitability is obtained, companies tend to tax aggressiveness. (2) Future studies suggest replacing the audit committee measurement tols by using the number of attendance of audit committee members in audit committee meetings in the company. (3) Further research is expected to add other variables that are thought to influence tax aggressiveness such as independent commissioners and management compensation.

Actions (login required)

View Item