PENGARUH KONSERVATISME AKUNTANSI, CORPORATE RISK DAN TEKANAN EKSTERNAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur subsektor makanan dan minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2014 2018)

JAYA, ANGGUN DHIYAH (2020) PENGARUH KONSERVATISME AKUNTANSI, CORPORATE RISK DAN TEKANAN EKSTERNAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur subsektor makanan dan minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2014 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this research is to know the influence of conservatism accounting, corporate risk, and external pressure. The food and beverage sub-sector manufacturing company listed on the Indonesia stock Exchange became a population in this research with a research period of 2014 -2018. The numver of samples analyzed as many as 5 years and 12 companies. Samples taken by the sampling criteria method. The analytical technique used is a double linear regression analysis technique. The result of this study showed that the conservatism negative influence on tax avoidance, corporate risk begatively affect on tax avoidance, and external pressure againt tax avoidance. Keywords: Conservatism Accounting, Corporate Risk, External Pressure, and Tax Avoidance Tujuan penelitian ini adalah untuk mengetahui pengaruh konservatisme akuntansi, corporate risk dan tekanan eksternal. Perusahaan Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia menjadi populasi pada penelitian ini dengan periode penelitian 2014-2018. Jumlah sampel yang dianalisis sebanyak 5 tahun dan 12 perusahaan. Sampel diambil dengan metode purposive sampling.Teknik analisis yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa konservatisme berpengaruh negatif signifikan pada penghindaran pajak, corporate risk berpengaruh negatif signifikan padapenghindaran pajak, dan tekanan eksternal berpengaruh postif signifikan terhadap penghindaran pajak. Kata kunci: Konservatisme Akuntansi, Corporate Risk, Tekanan Eksternal, dan Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 097
NIM/NIDN Creators: 43216010110
Uncontrolled Keywords: Konservatisme Akuntansi, Corporate Risk, Tekanan Eksternal, dan Penghindaran Pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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: 11 Feb 2022 05:05
Last Modified: 11 Feb 2022 05:05
URI: http://repository.mercubuana.ac.id/id/eprint/55854

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