SKRIPSI AKS

PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK

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ABSTRACT This study aims to determine the effect of business strategy and environmental uncertainty on tax avoidance in Indonesia from 2017 to 2021. The approach used in this research is quantitative. While the data used is secondary data originating from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis technique used is a purposive sampling method. There were 113 observations that were sampled in this study. The analytical tool used in this study was multiple linear regression with the help of the SPSS version 26 application. The results of the T-test show that the first variable, namely the defender strategy, has a negative and significant effect on tax avoidance. The second variable, namely the prospector strategy, has a negative and significant effect on tax avoidance. The third variable, namely environmental uncertainty, shows that it has a positive and insignificant effect on tax avoidance. There are 2 (two) control variables, namely the size and profitability of the company which shows that it has a significant effect on tax avoidance. Meanwhile, the other 2 (two) control variables do not have a significant effect on tax avoidance, namely leverage and firm age variables. Keywords: business strategy, environmental uncertainty, tax avoidance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NIT p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 147 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nita Purnama Sari

Versi lain/terkait

Lampiran Berkas

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