%0 Thesis
%9 Skripsi
%A Nurfadlia Ramadhini, NIM.: 19108030085
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2023
%F digilib:62795
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Penghindaran Pajak, Leverage, Sales Growth, Ukuran Perusahaan
%P 103
%T DETERMINAN PRAKTIK PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI) DI MASA PANDEMI COVID-19
%U https://digilib.uin-suka.ac.id/id/eprint/62795/
%X Taxes have an important role in the country's economy because they are the highest contributor to state income every year. This research aims to determine the factors that encourage companies to practice tax avoidance. The population in this research is Consumer Goods Industrial Sector Companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2020-2022 period or during the Covid-19 pandemic. The sample was selected using a purposive sampling technique, and 23 companies were obtained with a total of 69 financial reports. The methods used in this research are panel data analysis and Moderated Regression Analysis (MRA) with STATA 17 software. The research results show that leverage has a significant positive effect on tax avoidance, and company size is able to moderate the positive effect of leverage on tax avoidance. Meanwhile, sales growth and company size do not have a significant effect on tax avoidance. Then company size is also unable to moderate the positive influence of sales growth on tax avoidance
%Z Pembimbing: Sunarsih, S.E., M.Si.