PENGARUH INTENSITAS ASET TETAP, PREFERENSI RISIKO EKSEKUTIF DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2015 - 2018)

SANDRA PRATAMI, ALYSSA (2020) PENGARUH INTENSITAS ASET TETAP, PREFERENSI RISIKO EKSEKUTIF DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2015 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to determine effect fixed asset intensity, executive risk preference and fiscal loss compensation on tax avoidance. This research was conducted at Listed Companies in manufacturing sub sector food and beverage On The Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling. The sample used by 14 companies in 2015- 2018. The data analysis technique used is the linear regression.. The results of this study indicate that partially and simultaneously, fiscal loss compensation variables affect tax avoidance ,. While the variable intensity of fixed assets and executive risk preferences have no significant effect on tax avoidance. Keywords: fixed asset intensity, executive risk preference, fiscal loss compensation, tax avoidance Penelitian ini untuk mengetahui pengaruh intensitas asset tetap, preferensi risiko eksekutif, dan kompensasi rugi fiskal terhadap penghindaran pajak. Penelitian ini dilakukan pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sampel yang digunakan sebanyak 14 perusahaan pada tahun 2015-2018. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variabel kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak,. Sedangkan variabel intensitas asset tetap dan preferensi risiko eksekutif tidak berpengaruh signifikan terhadap penghindaran pajak. Kata kunci: intensitas asset tetap, preferensi risiko eksekutif, kompensasi rugi fiskal, penghindaran pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 277
NIM/NIDN Creators: 43216010020
Additional Information: intensitas asset tetap, preferensi risiko eksekutif, kompensasi rugi fiskal, penghindaran pajak
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 07:12
Last Modified: 03 Jun 2022 07:10
URI: http://repository.mercubuana.ac.id/id/eprint/54772

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