Shalihat, Aliifah (2022) Pengaruh financial distress dan manajemen laba terhadap tax avoidance pada perusahaan publik subsektor non-finansial dan non-pertambangan periode 2017-2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh financial distress dan manajemen laba terhadap tax avoidance. Sampel yang digunakan sebagai data observasi terdiri dari perusahaan publik yang tercantum pada Bursa Efek Indonesia selama periode 2017–2021. Metode perolehan data pada penelitian ini yaitu purposive sampling menggunakan data sekunder berupa laporan keuangan perusahaan yang ditarik dari website S&P Capital IQ. Jumlah observasi pada penelitian ini sebanyak 245 terdiri dari 49 perusahaan dalam 5 tahun. Pengujian dilakukan menggunakan software STATA melalui beberapa pengujian yaitu uji asumsi klasik dan uji hipotesis. Setelah melalui beberapa pengujian terhadap data observasi, maka disimpulkan bahwa variabel financial distress dan manajemen laba tidak berpengaruh terhadap tax avoidance. Implikasi dari penelitian ini selain untuk pengembangan ilmu pengetahuan juga sebagai referensi penelitian selanjutnya dan sarana peningkatan value perguruan tinggi, sedangkan untuk praktisi dan bisnis yaitu untuk memprediksi kondisi financial distress untuk pengambilan keputusan strategi perusahaan dan membantu investor dalam melihat prospek perusahaan ke depannya. / The purpose of this study is examine the effect of financial distress and earnings management towards tax avoidance. The research samples used as observation data were consists of public companies listed on the Indonesia Stock Exchange during research period, 2017–2021. This research used purposive sampling and used the companies’ financial statement through secondary data collection technique obtained from S&P Capital IQ website. The amount of this research observation data were 245, consists of 49 companies in 5 years period. The examination was used STATA software with several examinations, example classic assumption examination and hypothesis examination. The results of this study through some examinations are both financial distress and earnings management have no effect towards tax avoidance. Implications of this study are to develop knowledges and can be used as next research’s reference. It also can increase the campus value, while for practitioners and businesses, the implications are to predict financial distress conditions for corporate strategy decisions and assist investors to analyze the company’s future prospects.
Item Type: | Thesis (Bachelor) | ||||||||||||||||
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Uncontrolled Keywords: | financial distress; manajemen laba; tax avoidance; roa; leverage | ||||||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | ALIIFAH SHALIHAT | ||||||||||||||||
Date Deposited: | 19 May 2023 07:43 | ||||||||||||||||
Last Modified: | 19 May 2023 07:43 | ||||||||||||||||
URI: | http://repository.uph.edu/id/eprint/55429 |
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