Putri, Desta Adelia (2024) PENGARUH LEVERAGE, KARAKTERISTIK PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk mengetahui hubungan antara leverage, karakteristik perusahaan, dan kinerja keuangan dengan agresivitas pajak ilegal pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode penelitian yang digunakan adalah kuantitatif dengan data sekunder. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Sampel yang diperoleh sebanyak 10 perusahaan dengan metode purposive sampling. Analisis data menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa leverage, karakteristik perusahaan, dan kinerja keuangan tidak berpengaruh signifikan terhadap agresivitas pajak. Hal ini berarti bahwa perusahaan pertambangan yang memiliki leverage tinggi, karakteristik perusahaan yang buruk, dan kinerja keuangan yang buruk tidak cenderung melakukan agresivitas pajak. Selain itu, good corporate governance tidak dapat memoderasi hubungan antara leverage, karakteristik perusahaan dan kinerja keuangan dengan agresivitas pajak. Artinya, leverage, karakteristik perusahaan dan kinerja keuangan tetap memiliki pengaruh yang signifikan terhadap agresivitas pajak, meskipun perusahaan memiliki good corporate governance yang baik.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | agresivitas pajak, leverage, karakteristik perusahaan, kinerja keuangan, good corporate governance |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000108 Desta Adelia Putri |
| Date Deposited: | 21 Jul 2026 06:57 |
| Last Modified: | 21 Jul 2026 06:57 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/35217 |
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