DETAIL KOLEKSI

Pengaruh financial distress dan corporate governance terhadap tax avoidance

5.0


Oleh : Rony Hermawan

Info Katalog

Nomor Panggil : 0230018002016

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Titik Aryati

Subyek : Taxation

Kata Kunci : tax avoidance, financial distress, corporate governance

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023001802016_Halaman-Judul.pdf 13
2. 2022_TA_SAK_023001802016_Lembar-Pengesahan.pdf 6
3. 2022_TA_SAK_023001802016_Bab-1_Pendahuluan.pdf 7
4. 2022_TA_SAK_023001802016_Bab-2_Tinjauan-Pustaka.pdf 15
5. 2022_TA_SAK_023001802016_Bab-3_Metode-Penelitian.pdf 10
6. 2022_TA_SAK_023001802016_Bab-4_Analisis-dan-pembahasan.pdf 15
7. 2022_TA_SAK_023001802016_Bab-5_Kesimpulan.pdf 3
8. 2022_TA_SAK_023001802016_Daftar-Pustaka.pdf 2
9. 2022_TA_SAK_023001802016_Lampiran.pdf 4

P Penelitian ini bertujuan untuk menguji pengaruh financial distress dan corporate governance terhadap tax avoidance. Tax avoidance diukur dengan cash effective tax rate (CETR), sedangkan financial distress diukur dengan Altman Z-Score, dan corporate governance diproksikan dengan komisaris independen, direksi, dan komite audit. Metode kuantitatif digunakan dalam penelitian ini dengan menggunakan sumber data sekunder. Peneliti mengambil data pada perusahaan tahun 2018 sampai dengan tahun 2020 dan menggunakan unit analisis perusahaan manufaktur sektor consumer goods yang terlisting di Bursa Efek Indonesia. Metode penentuan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data yang digunakan sebagai pengujian hipotesis adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa financial distress, komisaris independen, dan direksi berpengaruh negatif terhadap tax avoidance. Sedangkan komite audit berpengaruh positif terhadap tax avoidance.

T This research aims to examine the effect of financial distress and corporate governance on tax avoidance. Tax avoidance is measured using cash effective tax rate (CETR), while financial distress is measured using Altman Z-Score, and corporate governance is proxied by independent commissioners, board of directors, and audit committee. Quantitative methods used in this research by using secondary data sources. Researchers took the data on the company from 2018 to 2020 and using the analysis unit manufacturing companies consumer goods sector listed on the Indonesia Stock Exchange. The method of determining the sample in this research used purposive sampling. Analysis of the data used as hypothesis testing is multiple regression analysis. The results of this research indicate that financial distress, independent commissioners, and board of directors have a negative effect on tax avoidance. Meanwhile, audit committee have a positive effect on tax avoidance

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