Faktor-faktor yang Memengaruhi Tax Avoidance

Hidayat, Zahra Aqila Putri Auria (2023) Faktor-faktor yang Memengaruhi Tax Avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

Tax avoidance is one strategy that can be implemented by companies to reduce the tax burden by taking advantage of existing weaknesses in tax laws and regulations, because on the one hand tax avoidance is legal, but on the other hand tax avoidance can cause a decrease in state cash receipts. The aim of this research is to determine the influence of accounting conservatism, institutional ownership, audit quality, and political connections on tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique uses a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this research show that audit quality has a negative effect on tax avoidance, but accounting conservatism, institutional ownership, and political connections have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Subjects:	600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions:	Bachelor of Accountancy
Depositing User:	ZAHRA AQILA PUTRI AURIA HIDAYAT
Date Deposited:	20 Jun 2024 03:26
Last Modified:	20 Jun 2024 03:26
URI:	http://eprints.perbanas.ac.id/id/eprint/12466

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