DETAIL KOLEKSI

Intensity, dan financial distress terhadap tax avoidance


Oleh : Muhamad Alfani Al Azhar

Info Katalog

Nomor Panggil : 023001702024

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : H.Yuzwar ZB

Subyek : Taxation;Tax planning

Kata Kunci : accounting conservatism, institutional ownership, managerial ownership, fixed asset intensity, finan

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023001702024_Halaman-Judul.pdf 13
2. 2022_TA_SAK_023001702024_Lembar-Pengesahan.pdf 6
3. 2022_TA_SAK_023001702024_Bab-1-Pendahuluan.pdf 7
4. 2022_TA_SAK_023001702024_Bab-2-Tinjauan-Pustaka.pdf 16
5. 2022_TA_SAK_023001702024_Bab-3-Metodologi-Penelitian.pdf 10
6. 2022_TA_SAK_023001702024_Bab-4-Hasil-dan-Pembahasan.pdf 23
7. 2022_TA_SAK_023001702024_Bab-5-Kesimpulan.pdf 3
8. 2022_TA_SAK_023001702024_Daftar-Pustaka.pdf 3
9. 2022_TA_SAK_023001702024_Lampiran.pdf 15

P Penelitian ini bertujuan untuk menguji pengaruh Prudance, corporate governance, fixed asset intensity, dan financial distress terhadap tax avoidance. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BursaEfek Indonesia periode 2018-2020. Jumlah perusahaan yang dijadikan sampelpenelitian ini adalah 70 perusahaan. Pengujian hipotesis dalam penelitian inimenggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa kepemilikian institusional berpengaruhnegatif terhadap tax avoidance, fixed asset intensity berpengaruh positif terhadap taxavoidance dan financial distress berpengaruh positif terhadap tax avoidance. Prudancedan kepemilikan manajerial tidak berpengaruh terhadap tax avoidance.

T The purpose of this research is to examine the impact of accountingconservatism, corporate governance, fixed asset intensity, and financial distress ontax avoidance. This research used the sample of manufacture companies whichlistedin Indonesian Stock Exchange during 2018-2020. The number of manufacturecompanies sampled in this study were 70 companies. Hypothesis in this research aretested by multiple linear regression analytical.The results show that institutional ownership has a negative effect on taxavoidance, fixed asset intensity has a positive effect on tax avoidance and financialdistress has a positive effect on tax avoidance. Prudance and managerial ownershiphave no effect on tax avoidance.

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