PENGARUH FINANCIAL DISSTRES, EFEKTIFITAS KOMITE AUDIT, KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

JULIANSYAH, DIKA ARMAN (2022) PENGARUH FINANCIAL DISSTRES, EFEKTIFITAS KOMITE AUDIT, KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of financial distress, audit committee effectiveness, political connections and institutional ownership on tax avoidance. This research is motivated by the importance of information about the factors that can affect tax avoidance. Tax avoidance in this study uses the current effectiveness of the tax rate as an indicator of its measurement. The population of this study is basic and chemical industrial companies in companies listed on the Indonesia Stock Exchange in 2017 - 2020. The sample of this research is 21 issuers or 84 company financial statement data used in this study. This study uses multiple linear regression. The results of this study are financial distress and political connections have a negative and significant effect on tax avoidance. While the effectiveness of the audit committee and institutional ownership have no significant effect on tax avoidance. Keywords: financial distress, audit committee effectiveness, political connections, institutional ownership, tax avoidance; Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, efektifitas komite audit, koneksi politik dan kepemilikan institusional terhadap tax avoidance. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor – faktor yang dapat mempengaruhi tax avoidance. Tax avoidance pada penelitian ini menggunakan current effectivitas tax rate sebagai indikator pengukurannya. Populasi penelitian ini adalah perusahaan industri dasar dan kimia pada perusahaan yang terdaftar di BEI tahun 2017 – 2020. Sampel penelitian ini sebanyak 21 emiten atau 84 data laporan keuangan perusahaan yang digunakan dalam penelitian ini. Penelitian ini menggunakan regresi linear berganda. Hasil dari penelitian ini adalah financial distress dan koneksi politik berpengaruh negatif dan signifkan terhadap tax avoidance. Sedangkan efektifitas komite audit dan kepemilikan institusional berpengaruh tidak signifikan terhadap tax avoidance. Kata kunci: financial distress, efektifitas komite audit, koneksi politik, kepemilikan institusional, tax avoidance;

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 085
Call Number: SE/32/22/068
NIM/NIDN Creators: 43217120026
Uncontrolled Keywords: financial distress, efektifitas komite audit, koneksi politik, kepemilikan institusional, tax avoidance
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Amin Sujatmiko
Date Deposited: 08 Sep 2022 06:04
Last Modified: 08 Sep 2022 06:04
URI: http://repository.mercubuana.ac.id/id/eprint/66687

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