PENGARUH INCOME SMOOTHING DAN KEBIJAKAN DEVIDEN TERHADAP PENGHINDARAN PAJAK DI INDONESIA (Studi kasus pada perusahaan manufaktur terdaftar di BEI periode 2016-2020)

ERIANTO, DEDE (2024) PENGARUH INCOME SMOOTHING DAN KEBIJAKAN DEVIDEN TERHADAP PENGHINDARAN PAJAK DI INDONESIA (Studi kasus pada perusahaan manufaktur terdaftar di BEI periode 2016-2020). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh perataan laba dan kebijakan deviden terhadap praktik penghindaran pajak yang terdapat di perusahaan Manufaktur terdaftar di BEI periode 2016-2020. Penelitian ini mengambil populasi dan sampel dari laporan keuangan dan annual report perusahaan manufaktur yang memuat transaksi-transaksi keuangan dalam perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2020. Hasil penelitian ini menunjukan bahwa Perataan laba berpengaruh signifikan terhadap penghindaran pajak yang terdapat pada perusahaan Manufaktur terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Kemudian, Kebijakan deviden berpengaruh signifikan terhadap penghindaran pajak yang terdapat pada perusahaan Manufaktur terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Selanjutnya, perataan laba dan kebijakan dividen bersama-sama berpengaruh signifikan terhadap praktik penghindaran pajak This study aims to examine the effect of earnings smoothing and dividend policy on tax avoidance practices in manufacturing companies listed on the IDX for the 2016- 2020 period. This study takes population and samples from financial reports and annual reports of manufacturing companies that contain financial transactions in companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of this study indicate that earnings smoothing has a significant effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016- 2020 period. Then, dividend policy has a significant effect on tax avoidance found in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Furthermore, profit smoothing and dividend policy together have a significant effect on tax avoidance practices.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520110063
Uncontrolled Keywords: Income Smoothing, Kebijakan Deviden, Penghindaran Pajak Income Smoothing, Dividend Policy, 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
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: WIDYA AYU PUSPITA NINGRUM
Date Deposited: 22 Feb 2024 04:57
Last Modified: 22 Feb 2024 04:57
URI: http://repository.mercubuana.ac.id/id/eprint/86402

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