Pengaruh financial distress, thin capitalization dan sales growth terhadap tax avoidance = The influence of financial distress, thin capitalization and sales growth on tax avoidance

Simanjuntak, Maria Debby (2024) Pengaruh financial distress, thin capitalization dan sales growth terhadap tax avoidance = The influence of financial distress, thin capitalization and sales growth on tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh financial distress, thin capitalization dan sales growth terhadap tax avoidance. Objek penelitian ini adalah perusahaan yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2022. Sampel yang digunakan dalam penelitian ini diambil dengan metode purposive sampling dengan jumlah sampel akhir sebanyak 432 firm year. Teknik analisis yang digunakan oleh peneliti ialah metode regresi berganda dengan menggunakan STATA 17. Hasil penelitian ini menunjukkan bahwa adanya pengaruh negatif signifikan antara financial distress terhadap tax avoidance, sedangkan sales growth dan thin capitalization tidak berpengaruh terhadap tax avoidance pada perusahaan sektor manufaktur yang terdaftar di BEI selama 2019-2022. / This study aims to test and obtain empirical evidence regarding the effect of financial distress, thin capitalization and sales growth on tax avoidance. The object of this research is a company engaged in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The sample used in this study was taken by purposive sampling method with a final sample size of 432 firm years. The analysis technique used by researchers is the multiple regression method using STATA 17. The results of this study indicate that there is a significant negative influence between financial distress on tax avoidance, while sales growth and thin capitalization have no effect on tax avoidance in manufacturing sector companies listed on the IDX during 2019-2022.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Simanjuntak, Maria Debby
NIM01017220019
smariadebb@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Hanna, Hanna
NIDN0316088502
hanna.fe@lecturer.uph.edu
Uncontrolled Keywords: financial distress; thin capitalization; sales growth; tax avoidance.
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
Depositing User: MARIA DEBBY SIMANJUNTAK
Date Deposited: 18 Nov 2024 09:32
Last Modified: 18 Nov 2024 09:36
URI: http://repository.uph.edu/id/eprint/65566

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