AMALIA, RIZKI (2021) PENGARUH KARAKTER EKSEKUTIF, SALES GROWTH DAN FINANCIAL DISTRES TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of Executive character’s, sales growth, and financial distress on Tax Avoidance. Tax Avoidance is the dependent variable in this study measured by the Effective Tax Rate. The independent variables studied included Executive character’s, sales growth, and financial distress. This study uses a sample of manufacturing companies in the consumer goods industry sector on the IDX during 2014-2017 using the purposive sampling method. The data used is obtained from financial reports and annual reports that are listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption and hypothesis testing using multiple regression methods. The results of this study show that Executive character has a positive influence to tax avoidance. While sales growth and financial distress has a negative influence against tax avoidance. Keywords: tax avoidance, Executive character, effective tax rate, sales growth, financial distress. Penelitian ini bertujuan untuk mengetahui pengaruh karakter eksekutif, sales growth, dan financial distress terhadap tax avoidance. Tax Avoidance merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain karakter eksekutif, sales growth, dan financial distress. Penelitian ini menggunakan sampel perusahaan manufaktur sektor industri barang konsumsi di BEI selama tahun 2014-2017 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan annual report yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda. Hasil dari penelitian ini menunjukan bahwa bahwa karakter eksekutif memiliki pengaruh positif terhadap tax avoidance. Sedangkan sales growth dan financial distress memiliki pengaruh negatif terhadap tax avoidance. Kata kunci : Karakter Eksekutif, Sales Growth, Financial Distress, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010158 |
| Uncontrolled Keywords: | Karakter Eksekutif, Sales Growth, Financial Distress, Tax Avoidance |
| Subjects: | 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 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: | CALVIN PRASETYO |
| Date Deposited: | 06 Sep 2023 01:33 |
| Last Modified: | 06 Sep 2023 01:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80384 |
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