Pengaruh laba terhadap pengungkapan informasi perpajakan melalui tax avoidance pada perusahaan manufaktur di Indonesia = The effect of profit on disclosure of tax information through tax avoidance in manufacturing companies in Indonesia

Walewangko, Cindy Regina (2022) Pengaruh laba terhadap pengungkapan informasi perpajakan melalui tax avoidance pada perusahaan manufaktur di Indonesia = The effect of profit on disclosure of tax information through tax avoidance in manufacturing companies in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini menganalisis pengaruh Laba terhadap Pengungkapan Informasi Perpajakan pada CALK khusus perpajakan melalui Tax Avoidance. Penelitian ini meneliti dua pengaruh, yaitu pengaruh langsung dan tidak langsung dengan Tax Avoidance sebagai variabel intervening. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Jumlah sampel adalah sebanyak 153 data perusahaan. Penentuan sampel dilakukan dengan teknik non probability sampling, yaitu purposive sampling. Hasil penelitian menunjukkan bahwa laba berpengaruh positif terhadap pengungkapan informasi kualitatif dan kuantitatif pada CALK khusus dan Tax Avoidance berpengaruh positif terhadap pengungkapan informasi kualitatif dan kuantitatif pada CALK khusus perpajakan. Laba berpengaruh positif terhadap Tax Avoidance. Pengaruh langsung laba terhadap pengungkapan informasi kualitatif dan kuantitatif pada CALK khusus perpajakan lebih kecil sehingga Tax Avoidance berdasarkan Path Analysis memenuhi syarat sebagai variabel intervening. Hasil penelitian ini bermanfaat untuk memberikan informasi bagi penelitian selanjutnya dan bagi pihak-pihak tertentu seperti investor,otoritas pajak, dan kreditur./The purpose of this study is to analyze the effect of profit on tax information disclosure in tax footnote specifically for taxation through tax avoidance. This study examines two influences, namely direct and indirect effects with Tax Avoidance as an intervening variable. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples is 153 company data. The determination of the sample was carried out using a non-probability sampling technique, namely purposive sampling. The results showed that profit has a positive effect on the disclosure of qualitative and quantitative information on special tax footnote and Tax Avoidance has a positive effect on disclosure of qualitative and quantitative information for taxation in tax footnote. Profit has a positive effect on Tax Avoidance. The direct effect of profit on the disclosure of qualitative and quantitative information on tax-specific tax footnote is smaller so that Tax Avoidance based on Path Analysis qualifies as an intervening variable. The results of this study are useful to provide information for further research and for certain parties such as investors, tax authorities and creditors.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Walewangko, Cindy ReginaNIM02012190008cindywalewangko22@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMagdalena, Renna0716108302UNSPECIFIED
Uncontrolled Keywords: laba; pengungkapan informasi perpajakan; calk khusus perpajakan; tax avoidance; informasi kualitatif; informasi kuantitatif/profit; tax information disclosure; tax-specific tax footnote; tax avoidance; qualitative information; quantitative information
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Users 6186 not found.
Date Deposited: 17 Jan 2023 07:14
Last Modified: 17 Jan 2023 07:14
URI: http://repository.uph.edu/id/eprint/52682

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