Pengaruh = Financial distress= dan konservatisme akuntansi terhadap penghindaran pajak

Angela, Chindy (2023) Pengaruh = Financial distress= dan konservatisme akuntansi terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan peneliti adalah untuk menganalisis variabel independen financial distress dan konservatisme akuntansi yang digunakan untuk variabel dependen yaitu penghindaran pajak dengan variabel kontrol profitabilitas, ukuran perusahaan, umur perusahaan, pertumbuhan penjualan dan leverage. Penelitian ini dilakukan untuk mengetahui apakah kedua variabel independen tersebut dapat mempengaruhi perusahaan dalam melakukan tindakan curang sehingga melakukan penghindaran pajak. Variabel dependen yang digunakan pada penelitian ini adalah penghindaran pajak yang diproksikan dengan Cash Effective Tax Rate(CETR) dan variabel indpenden yaitu financial distress yang diproksikan dengan Z-score by Altman dan konservatisme akuntansi yang diproksikan dengan CONACC. Objek dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di BEI pada 2017 hingga 2021. Dalam penelitian ini, menggunakan model regresi linier berganda dengan banyak variabel independen digunakan. Analisis linear berganda digunakan karena terdapat beberapa variabel independen. Financial distress memberikan pengaruh positif serta signifikan pada penghindaran pajak, Konservatisme akuntansi memberikan pengaruh negative serta signifikan pada penghindaran pajak. / The research objective was to analyze the independent variables financial distress and accounting conservatism used for the dependent variable namely tax avoidance with the control variables profitability, firm size, firm age, sales growth and leverageTherefore this study will discuss about the impact of financial distress and accounting conservatism for tax evasion. This research is intended to figure whether the two independent variables can influence company to commit fraudulent actions to avoid taxes. Dependent variable that is used for this research is tax avoidance proxied by Cash Effective Tax Rate (CETR) and the independent variable is financial distress proxied by Z-score by Altman and accounting conservatism proxied with CONACC. The object in this research is manufacturing companies registered on BEI in 2017 up to 2021. In this research, using multiple linear regression with many independent variables used. Multiple linear analysis is used because there are a lot of independent variables. This research shows that Financial distress gives positive impact and significant to Tax Avoidance also accounting conservatism gives negative and significant impact to tax avoidance.

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