Fenomena tax avoidance di Indonesia: pengaruh faktor internal dan external perusahaan
Info Katalog
File Repositori
File Jurnal : 00000000000000112487.pdf
Nomor Panggil : 123012011022
Subyek : Tax planning;Auditing, Internal
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Binsar H. Simanjuntak
Kata Kunci : tax avoidance, advertising intensity, internal control, environment uncertainties, independent comm
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TS_MAK_123012011022_Halaman-Judul.pdf | 12 | |
| 2. | 2023_TS_MAK_123012011022_Lembar-Pengesahan.pdf | 7 | |
| 3. | 2023_TS_MAK_123012011022_Bab-1-Pendahuluan.pdf | 10 | |
| 4. | 2023_TS_MAK_123012011022_Bab-2-Tinjauan-Pustaka.pdf |
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| 5. | 2023_TS_MAK_123012011022_Bab-3-Metodologi-Penelitian.pdf | 19 |
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| 6. | 2023_TS_MAK_123012011022_Bab-4-Analisis-dan-Pembahasan.pdf | 18 |
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| 7. | 2023_TS_MAK_123012011022_Bab-5-Kesimpulan.pdf | 3 |
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| 8. | 2023_TS_MAK_123012011022_Daftar-Pustaka.pdf | 4 | |
| 9. | 2023_TS_MAK_123012011022_Lampiran.pdf |
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P Penelitian ini bertujuan menganalisis fenomena tax avoidance di Indonesia yangditinjau dari faktor internal dan eksternal perusahaan. Objek penelitian yakni perusahaan sektor industri pengolahan dan bahan baku yang terdaftar di Bursa Efek Indonesia dengan tahun observasi 2019 – 2021. Hasil penelitian menunjukkan advertising intensity dan internal control berpengaruh negatif terhadap tax avoidance. Sedangkan, environment uncertainties berpengaruh positif terhadap tax avoidance. Lebih lanjut, terdapat beberapa temuan pada variabel moderasi. Independent commissioner proportion memperlemah pengaruh advertising intensity dan internal control terhadap tax avoidace, sebaliknya memperkuat pengaruh environment uncertainties terhadap tax avoidance.
T This research aims to analyze the phenomena of tax avoidance in Indonesia in termsof the company's internal and external factors. The research objects are industrial and basic material companies listed on the Indonesia Stock Exchange with the observation year 2019 – 2021. The results show that advertising intensity and internal control have a negative effect on tax avoidance. Meanwhile, environmental uncertainties have a positive effect on tax avoidance. Furthermore, there are some findings on moderating variables. Independent commissioner proportion weakens the effect of advertising intensity and internal control on tax avoidance, conversely strengthens the effect of environmental uncertainties on tax avoidance.