Pengaruh bussiness strategy, financial distress, dan sales growth terhadap tax avoidance

Putra J, Kurnadi (2022) Pengaruh bussiness strategy, financial distress, dan sales growth terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Beberapa tahun belakangan ini kecendurangan perusahaan melakukan penghindaran pajak semakin meningkat didorong oleh perencaanaan pajak yang agresif. Studi ini menyelidiki pengaruh Bussiness Strategy, Financial Distress, dan Sales Growth terhadap Tax Avoidance perusahaan dalam konteks Indonesia dan mengembangkan ukuran penghindaran pajak yang komprehensif berdasarkan pengukuran penghindaran pajak yang ada. Pengumpulan data dilakukan dengan teknik regresi berganda linear dengan dengan tiga variabel independen dan dua variabel kontrol. Data diolah dengan menggunakan aplikasi STATA dan bersumber dari merupakan data sekunder yang berasal dari laporan keuangan pada situs resmi BEI dan perusahaan sektor Manufaktur dan Konstruksi pada periode tahun 2017 sampai dengan tahun 2020. Jumlah sampel yang 182 data yang terdiri dari 51 perusahaan.Dari hasil penelitian ini memberikan kontribusi dalam dua hal, pertama, menambah literatur akuntansi manajemen dan penghindaran pajak, yang penelitian di bidang ini masih jarang. Kedua, memberikan bukti empiris tentang pengaruh Bussiness Strategy, Financial Distress, dan Sales Growth terhadap penghindaran pajak khususnya dalam konteks Indonesia./ In recent years, the tendency of companies to avoid tax has increased, driven by aggressive tax planning. This study investigates the effect of business strategy, financial distress, and sales growth on corporate tax avoidance in the Indonesian context and develops a comprehensive tax avoidance measure based on existing tax avoidance measures.Data was collected using multiple linear regression technique with three independent variables and two control variables. The data is processed using the STATA application and sourced from secondary data originating from financial reports on the IDX official website and Manufacturing and Construction sector companies in the period 2017 to 2020. The number of samples is 182 data consisting of 51 companies.From the results of this study, it contributes in two ways, first, adding to the literature on management accounting and tax avoidance, which research in this field is still rare. Second, it provides empirical evidence on the effect of Business Strategy, Financial Distress, and Sales Growth on tax avoidance, especially in the Indonesian context.

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