Hidayanti, Wulandari (2024) Peran GCG dalam Memoderasi Pengaruh Earning Management, Leverage dan CSR terhadap Tax-Avoidance. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to test and analyze the effect of earnings management, leverage, and CSR on Tax Avoidance with independent commissioners as moderators for good corporate governance. The research population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. A quantitative approach is used in this study with secondary data in the form of financial statements for the period 2018-2022. The purposive sampling method was used to determine the sample, and 15 real estate companies were selected. This research applies the Partial Least Squares (PLS) method with the help of SmartPLS 3 software. The study's findings suggest that leverage and earnings management have little to no impact on tax avoidance. Because the P-Values are less than 0.5%, GCG is unable to mitigate the effects of leverage, earning management, and CSR on tax avoidance, but because the iP-Values are more than 0.5%, corporate social responsibility has ia major impact on tax avoidance. The findings of this research can provide valuable guidance to the igovernment and businesses on optimal tax strategies, therefore preventing the occurrence of exploitative behaviors that exploit legal and regulatory gaps.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Wulandari Hidayanti | ||||||||
| Date Deposited: | 04 Jun 2024 04:00 | ||||||||
| Last Modified: | 04 Jun 2024 04:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24047 |
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