PENGARUH FISCAL LOSS COMPENSATION, CAPITAL INTENSITY, KONEKSI POLITIK DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020)

ARIYANI, RISKI (2022) PENGARUH FISCAL LOSS COMPENSATION, CAPITAL INTENSITY, KONEKSI POLITIK DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to empirically prove the effect of Fiscal Loss Compensation, Capital Intensity, Political Connections, and Accounting Conservatism on Tax Avoidance. This research is quantitative research that uses secondary data from the financial statements of mining companies. This type of research is clause with data collection techniques using purpose sampling, this reserach uses 25 samples of companies with an observation period of 2017-2020 with 100 financial statements of mining sector companies on the IDX (Indonesia Stock Exchange). The analysis technique used is multiple linear regression. The results of this research showed that fiscal loss compensation has no effect on tax avoidance, while capital intensity, political connections and accounting conservatism have a positive effect on tax avoidance. Keywords : Fiscal Loss Compensation, Capital Intensity, Political Connections, Accounting Conservatism, and Tax Avoidance. Tujuan penelitian untuk membuktikan secara empiris pengaruh Fiscal Loss Compensation, Capital Intensity, Koneksi Politik, dan Konservatisme Akuntansi terhadap Tax Avoidance. Penelitian ini merupakan penelitian Kuantitatif yang menggunakan data sekunder dari laporan keuangan perusahaan pertambangan. Jenis penelitian ini yaitu klausal dengan teknik pengumpulan data menggunakan purpose sampling dimana penelitian ini menggunakan 25 sampel perusahaan dengan periode pengamatan 2017-2020 dengan 100 laporan keuangan perusahaan sektor pertambangan di BEI (Bursa Efek Indonesia). Teknik analisis yang digunakan yaitu regresi linear berganda. Hasil penelitian ini menujukkan bahwa fiscal loss compensation tidak berpengaruh terhadap tax avoidance, sedangkan capital intensity, koneksi politik dan konservatisme akuntansi berpengaruh positif terhadap tax avoidance. Kata Kunci : Fiscal Loss Compensation, Capital Intensity, Koneksi Politik, Konservatisme Akuntansi, dan Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 165
NIM/NIDN Creators: 43218010006
Uncontrolled Keywords: Fiscal Loss Compensation, Capital Intensity, Koneksi Politik, Konservatisme Akuntansi, dan Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 21 Oct 2022 01:36
Last Modified: 21 Oct 2022 01:36
URI: http://repository.mercubuana.ac.id/id/eprint/70681

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