DETAIL KOLEKSI

Fenomena tax avoidance di Indonesia: pengaruh faktor internal dan external perusahaan


Oleh : Jessica Tanujaya

Info Katalog

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 23
5. 2023_TS_MAK_123012011022_Bab-3-Metodologi-Penelitian.pdf 19
6. 2023_TS_MAK_123012011022_Bab-4-Analisis-dan-Pembahasan.pdf 18
7. 2023_TS_MAK_123012011022_Bab-5-Kesimpulan.pdf 3
8. 2023_TS_MAK_123012011022_Daftar-Pustaka.pdf 4
9. 2023_TS_MAK_123012011022_Lampiran.pdf 14

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.

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