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Pengaruh Business Strategy dan Financial Distress Terhadap Tax Avoidance (Pada Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

ABSTRACT

This research aims to determine the influence of business strategy
and financial distress on tax avoidance in the non-cyclical consumer
sector listed on the Indonesia Stock Exchange for the 2018-2022 period.
The approach used in this research is quantitative. Meanwhile, the data
used is secondary data originating from manufacturing companies listed
on the Indonesia Stock Exchange (BEI) from 2018-2022.
The data analysis technique used is the purposive sampling
method. There were 50 observations sampled in this research. The
analytical tool used in this research is a multiple linear regression test
assisted by the Eviews 10 application.
The research results from the T test show that the first variable,
namely financial distress, has a negative and significant effect on tax
avoidance. The second variable, namely the prospector's business
strategy, shows negative and significant results for tax avoidance. There
are 4 control variables age, size, ROA, ROE which show that they have a
negative effect on tax avoidance. Meanwhile, 1 other control variable
shows a positive effect on tax avoidance.
Kerywords: business strategy, financial distress, tax avoidance

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 LAI p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 133 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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