Contingent Fit antara Strategi Bisnis dan Ketidakpastian Lingkungan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Periode 2015-2019 = Contingent Fit between Business Strategy and Environmental Uncertainty on Tax Avoidance in Manufacturing Companies in the Period of 2015-2019

Kiara, Ellen (2021) Contingent Fit antara Strategi Bisnis dan Ketidakpastian Lingkungan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Periode 2015-2019 = Contingent Fit between Business Strategy and Environmental Uncertainty on Tax Avoidance in Manufacturing Companies in the Period of 2015-2019. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (160kB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (191kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (901kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (282kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (284kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Penelitian dilakukan untuk menguji tingkat fit antara strategi bisnis dan ketidakpastian lingkungan terhadap penghindaran pajak dengan menggunakan book tax difference sebagai variabel dependen dengan strategi bisnis dan ketidakpastian lingkungan sebagai variabel independen serta mengikutsertakan lima jenis variabel kontrol yang terdiri dari leverage, property, plant and equipment, intensitas persediaan, ukuran perusahaan dan return on asset. Penelitian menggunakan sampel dari perusahaan manufaktur dengan total sampel sebanyak 510 observasi dari 2,050 observasi selama 5 tahun dari periode 2015-2019 yang diambil dari S&P Capital IQ. Pengolahan data yang telah dilakukan merupakan hasil treatment dengan metode winsorize sebesar 5% pada variabel dependen yaitu BTD dan variabel kontrol pada ROA. Hasil penelitian membuktikan bahwa yaitu tingkat fit dari strategi bisnis dan ketidakpastian lingkungan memiliki pengaruh negatif dan tidak signifikan terhadap penghindaran pajak. Sedangkan pada ketidakpastian lingkungan memiliki pengaruh positif dan signifikan terhadap penghindaran pajak. /The study was aimed to examine the contingent fit level between business strategy and environmental uncertainty using tax avoidance with book tax differences as the dependent variable, business strategy and environmental uncertainty as independent variables and included five types of control variables consisting of leverage, property, plant and equipment, inventory intensity, firm size and return on assets. The study used samples from manufacturing companies with a total sample of 510 observations from 2,050 observations for 5 years from 2015-2019 taken from S&P Capital IQ. The data processing that has been carried out is the result of treatment using winsorize method with 5% on the dependent variable, namely BTD and the control variable on ROA. The results of the study prove that the contingent fit level between business strategy and environmental uncertainty has a negative and insignificant effect on tax avoidance. Meanwhile, environmental uncertainty has a positive and significant effect on tax avoidance.

Actions (login required)

View Item