Kamila, Audrey Salsabilla (2025) Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance dengan Firm Size sebagai Variabel Moderasi pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2019-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of profitability and leverage on tax avoidance, with firm size as a moderating variable, in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This research employs a quantitative method with a purposive sampling approach. The sample consists of 11 healthcare sector companies selected based on specific criteria. The data used is secondary data obtained from the financial statements of the sampled companies. Data analysis was conducted using the Partial Least Square (PLS) technique with Smart-PLS 3.2.9. The results indicate that profitability has a positive and significant effect on tax avoidance, while leverage has no effect on tax avoidance. Furthermore, firm size does not moderate the influence of profitability on tax avoidance and also does not moderate the influence of leverage on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Audrey Salsabilla Kamila | ||||||||
| Date Deposited: | 18 Mar 2025 04:22 | ||||||||
| Last Modified: | 18 Mar 2025 04:22 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/35855 |
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