PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

RAHAYU, AYU SRI BUDI (2019) PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine the effect of financial distress, political connection, and foreign activity on tax avoidance. The object of this research is 145 manufacturing companies listed on the Indonesia Stock Exchange. The research period is from 2013-2017. This study uses a quantitative descriptive approach. Therefore, data analysis is a statistical analysis in the form of a multiple linear regression. The results of this study indicate that simultaneously financial distress, political connections and foreign activity affect tax avoidance. While partially financial distress has a positive effect on tax avoidance, political connections do not affect tax avoidance, while foreign activity has a negative effect on tax avoidance. Keywords : financial distress, political connection, foreign activity, tax avoidance Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, koneksi politik dan foreign activity terhadap tax avoidance. Objek penelitian ini adalah 145 (seratus empat puluh lima) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah tahun 2013 sampai dengan tahun 2017. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa secara simultan variabel financial distress, koneksi politik dan foreign activity berpengaruh terhadap tax avoidance. Sedangkan secara parsial financial distress berpengaruh positif terhadap tax avoidance, koneksi politik tidak berpengaruh terhadap tax avoidance, sedangkan foreign activity berpengaruh negatif terhadap tax avoidance. Kata Kunci : financial disterss, koneksi politik, foreign activity dan tax avoidance

Item Type: Thesis (S1)
Call Number: SE/32/19/033
NIM: 43214110437
Uncontrolled Keywords: financial disterss, koneksi politik, foreign activity dan tax avoidance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Apr 2019 03:06
Last Modified: 10 Apr 2019 03:06
URI: http://repository.mercubuana.ac.id/id/eprint/48396

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