Aulia Yosefhin Priskila, - (2023) PENGARUH PENGHINDARAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL: Studi Kasus Pada Perusahaan Konstruksi dan Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak dan ukuran perusahaan terhadap struktur modal. Teknik sampling menggunakan purposive sampling pada perusahaan konstruksi dan bangunan yang terdaftar di Bursa Efek Indonesia periode 2019-2022 dengan total populasi sebanyak 22 perusahaan sedangkan jumlah sampel yang digunakan sebanyak 12 perusahaan. Teknik pengumpulan data dalam penelitian ini menggunakan teknik menggunakan data sekunder yang didapat dari website Bursa Efek Indonesia berupa laporan tahunan. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dan uji asumsi klasik yang diolah menggunakan software SPSS 29. Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap stuktur modal, ukuran perusahaan berpengaruh positif terhadap struktur modal, dan secara simultan penghindaran pajak dan ukuran perusahaan berpengaruh terhadap struktur modal. This research aims to investigate the influence of tax avoidance and firm size on capital structure. The sampling technique employed in this study is purposive sampling, focusing on construction and building companies listed on the Indonesia Stock Exchange during the period 2019-2022, with a total population of 22 companies, while the sample size utilized comprises 12 companies. Data collection for this research utilized secondary data obtained from the Indonesia Stock Exchange website, specifically annual reports. The research methodology employed is descriptive-verification with a quantitative approach. The data analysis technique used is multiple linear regression analysis and classical assumption tests processed using SPSS 29 software. The findings of the study reveal that tax avoidance has a positive influence on capital structure, firm size has a positive effect on capital structure, and simultaneously, tax avoidance and firm size significantly affect capital structure.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=id&user=qgkoVBkAAAAJ&scilu=&scisig=AOScLA0AAAAAZUHi1qVNjBU6GI6BPOhfMzcceZ8&gmla=AJ1KiT1Oz4d_c4T9E-8A2GCTan3OVdovZrmHPWroPPblxyLoFbAkgP8TijuR0Oe2GbyXE_YPutxF0A8XhnT_-q87EkIU5JOrEk0ZRYem53v2cgwIx1veTpe8JWU&sciund=8281988273917840599 ID SINTA Dosen Pembimbing: Ida Farida Adi Prawira: 6027190 |
| Uncontrolled Keywords: | Penghindaran Pajak, Ukuran Perusahaan, Struktur Modal; Tax Avoidance, Company Size, Capital Structure |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Aulia Yosefhin Priskila |
| Date Deposited: | 01 Nov 2023 09:22 |
| Last Modified: | 01 Nov 2023 09:22 |
| URI: | http://repository.upi.edu/id/eprint/111916 |
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