Pengaruh financial distress dan konservatisme akuntansi terhadap penghindaran pajak dengan leverae sebagai variabel moderasi

Cristania, Cristania (2022) Pengaruh financial distress dan konservatisme akuntansi terhadap penghindaran pajak dengan leverae sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

PENGARUH FINANCIAL DISTRESS DAN KONSERVATISME AKUNTANSI TERHADAP PENGHINDARAN PAJAK DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (XV+100 halaman: 8 gambar; 18 tabel; 3 lampiran) Penelitian ini membahas terkait pengaruh yang mempengaruhi penghindaran pajak. Variabel Independen yang digunakan dalam penelitian ini adalah Financial Distress dan Konservatisme Akuntansi. Variabel Dependen dari penelitian ini yaitu Penghindaran Pajak diproksikan dengan Effective Tax Rate. Variabel moderasi dari penelitian ini menggunakan Leverage dengan proksi Debt to Equity Ratio, serta terdapat Variabel kontrol yaitu Sales Growth, Age, Profitabilitas, dan Size. Penelitian ini menggunakan perusahaan Manufaktur dan Pertambangan di Indonesia yang listing pada Bursa Efek Indonesia (BEI) selama periode 2019-2021 dan data diambil dari S&P Capital IQ. Hasil yang diperoleh dari sampel Model I yaitu (1) Leverage memiliki pengaruh positif terhadap Penghindaran Pajak. (2) Financial Distress dan Konservatisme Akuntansi memiliki pengaruh negatif terhadap Penghindaran Pajak. Hasil yang diperoleh dari sampel Model II yaitu (1) Leverage memperkuat hubungan antara Financial distress dan penghindaran pajak. (2) Leverage tidak memperkuat hubungan antara Konservatisme Akuntansi dan penghindaran pajak. Referensi: 37 (1976-2022) Kata Kunci: Financial Distress, Konservatisme, leverage, Tax Avoidance/ THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS A MODERATION VARIABLE (XV+100 pages: 8 pictures; 18 tables; 3 appendices) This study discusses the effects of Tax Avoidance. The independent variables used in this research are Financial Distress and Accounting Conservatism. The dependent variable of this research is tax avoidance proxied by the Effective Tax Rate. The moderating variable in this study uses Leverage with Debt to Equity Ratio as a proxy, and there are Control Variables, namely Sales Growth, Age, Profitability, and Size. This study uses Manufacturing and Mining companies in Indonesia that are listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period and the data is taken from S&P Capital IQ. The results obtained from the Model I sample are (1) Leverage have a positive influence on Tax Avoidance. (2) Financial Distress and Accounting Conservatism has a negative effect on Tax Avoidance. The results obtained from the Model II sample are (1) Financial distress and Moderation of financial distress and tax avoidance have a positive effect on Tax Avoidance. (2) Accounting Conservatism and Moderation Conservatism and tax avoidance have no effect on Tax Avoidance. Reference: 37 (1976-2022) Keywords: Financial Distress, Conservatism Accounting, Leverage, Tax Avoidance.

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