PENGARUH PENGAMBILAN RISIKO PERUSAHAAN DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

NURFAUZI, MUHAMAD FIKRI (2019) PENGARUH PENGAMBILAN RISIKO PERUSAHAAN DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to measure and analyze the effect of corporate risk-taking and fiscal loss compensation on tax avoidance (empirical study of manufacturing companies sub sector food & beverage companies listed in Indonesia Stock Exchange period 2013-2017). Tax avoidance as measured by the cash effective tax rate (Cash ETR). The population in this study amounted to 18 manufacturing companies sub sector food & beverage period 2013-2017. The sample was chosen by purposive sampling method and obtained 10 companies. Data used was secondary data obtained from the official website of Indonesia Stock Exchange and official website of each companies. The analytical method used was multiple regression analysis. Data was analzed by using SPSS 20. The results showed that corporate risk-taking has an effect on tax avoidance. While fiscal loss compensation has no effect on tax avoidance. Keywords : Corporate risk-taking, fiscal loss compensation, tax avoidance, cash et Penelitian ini bertujuan untuk mengukur dan menganalisa Pengaruh Pengambilan Risiko Perusahaan dan Kompensasi Rugi Fiskal terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food & Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Tax Avoidance diukur dengan Cash Effective Tax Rate (CASH ETR). Populasi dalam penelitian ini berjumlah 18 perusahaan manufaktur sub sektor food & beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Sampel yang digunakan sebanyak 10 perusahaan manufaktur sub sektor food & beverage dengan pengambilan sampel menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 20. Hasil Penelitian ini menunjukkan bahwa Pengambilan Risiko Perusahaan berpengaruh terhadap tax avoidance, sedangkan Kompensasi Rugi Fiskal tidak berpengaruh terhadap tax avoidance. Kata Kunci : Pengambilan Risiko Perusahaan, Kompensasi Rugi Fiskal, Tax Avoidance, Cash ETR.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 684
NIM/NIDN Creators: 43214110026
Uncontrolled Keywords: Pengambilan Risiko Perusahaan, Kompensasi Rugi Fiskal, Tax Avoidance, Cash ETR.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 24 Jan 2019 01:49
Last Modified: 12 Jan 2024 07:26
URI: http://repository.mercubuana.ac.id/id/eprint/46864

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