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Pengaruh Faktor Keuangan dan Non-Keuangan Terhadap Upaya Penghindaran Pajak Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019

Putri, Zhelika Nurul (2021) Pengaruh Faktor Keuangan dan Non-Keuangan Terhadap Upaya Penghindaran Pajak Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Tax avoidance is one of the efforts made by tax payers in changing the company’s financial condition in order to reduce the tax burden owed. This action is classified as legal to do because it does not violate tax regulations. This study aims to determine the effect of financial and non-financial factors on tax avoidance efforts. The dependent variable used in this study is tax avoidance as measured by the effective tax rate (ETR). The independent variables used in this study are profitability, thin capitalization, fixed asset intensity representing financial factors and for non-financial factors represented by executive compensation and executive gender diversification. The population in this study were companies from every sector (except finance) listed on the Indonesia Stock Exchange in 2019. The sample in this study was selected using the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that in financial factors only the variables of profitability and fixed asset intensity had a significant effect on tax avoidance while non-financial factors had no effect on tax avoidance. Keywords : Tax avoidance, Profitability, Thin capitalization, Fixed asset intensity, Executive compensation and Executive gender diversification

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ZHELIKA NURUL PUTRI
Date Deposited: 24 Mar 2021 12:44
Last Modified: 24 Mar 2021 12:44
URI: http://eprints.perbanas.ac.id/id/eprint/7611

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