PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020)

IFTIKHA, KHUROTUL (2021) PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of audit quality, financial distress, and thin capitalization on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016- 2020. The sample used in this study is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016- 2020, the sample was selected using the purposive sampling method. The total sample used in this study amounted to 28 manufacturing companies. The analytical method used in this research is multiple regression analysis which is processed using SPSS version 25. The results of this study indicate that audit quality has a positive effect on tax avoidance. Financial distress has a negative effect on tax avoidance. And thin capitalization has no effect on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period. Keywords : Audit Quality, Financial Distress, Thin Capitalization, and Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, financial distress, dan thin capitalization terhadap tax avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020, sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 28 perusahaan manufaktur. Metode analisis yang digunakan dalam penelitian ini adalah analisi regresi berganda yang diolah menggunakan SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa kualitas audit berpengaruh positif terhadap tax avoidance. Financial distress berpengaruh negatif terhadap tax avoidance. Dan thin capitalization tidak berpengaruh terhadap tax avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Kata Kunci : Kualitas Audit, Financial Distress, Thin Capitalization, dan Tax Avoidance.

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