SKRIPSI AKS

KENDALA KEUANGAN, SET PELUANG INVESTASI, AGRESIVITAS PELAPORAN KEUANGAN, KETIDAKPASTIAN LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL DAN PENGHINDARAN PAJAK

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ABSTRACT This study aims to examine the factors that influence tax avoidance in non-financial companies in Indonesia. In this study the factors that will be used are financial constraints, investment opportunities set, financial reporting aggressiveness, environmental uncertainty, and institutional ownership. This research is a type of quantitative research. The sample used is non-financial companies listed on the Indonesia Stock Exchange in 2017-2020. By using purposive sampling technique, obtained a sample of 67 companies. The data in this study are in the form of company financial statements obtained through the IDX's official website, namely www.idx.co.id. This research uses panel data regression analysis method using Eviews 9 software. The results of the study indicate that financial constraints, investment opportunities set, financial reporting aggressiveness, institutional ownership have no effect on tax avoidance. Meanwhile, environmental uncertainty has a positive effect on tax avoidance. Keywords: financial constraints, investment opportunities set, financial reporting aggressiveness, environmental uncertainty, institutional ownership

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 MEL k 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 158 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

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Melina Diah Ayuningsih

Versi lain/terkait

Lampiran Berkas

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