Saqiva, Annisa and Devy Pusposari,, M.Si., Ak. (2022) Pengaruh Financial Distress Terhadap Penghindaran Pajak. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, stabilitas keuangan, dan arus kas negatif terhadap penghindaran pajak pada perusahaan publik kecuali sektor keuangan, produk investasi tercatat, dan infrastruktur pada tahun 2020. Data laporan keuangan perusahaan diperoleh dari website resmi Bursa Efek Indonesia dengan metode pengambilan sampel purposive sampling. Data yang dapat diolah dalam penelitian ini adalah sebanyak 62 perusahaan dan diuji menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa profitabilitas, stabilitas keuangan, dan arus kas negatif mempengaruhi perilaku penghindaran pajak. Sedangkan, leverage dan ukuran perusahaan terbukti tidak berpengaruh terhadap penghindaran pajak. Perusahaan yang mampu menghasilkan profit yang stabil dan memiliki arus kas yang positif cenderung melakukan penghindaran pajak. Penelitian ini memberikan bukti empiris determinan financial distress yang mendorong perusahaan melakukan penghindaran pajak selama periode 2020.
English Abstract
This study aims to examine and analyze the effect of profitability, leverage, company size, financial stability, and negative cash flow on tax avoidance of public companies other than those of financial, listed investment product, and infrastructure sectors of 2020. The samples of 62 companies are selected through purposive sampling, and the data of the corporate financial reports collected from the official websites of the Indonesia Stock Exchange are analyzed by multiple regression. The findings of this study exhibited that profitability, financial stability, and negative cash flow affected tax avoidance whilst leverage and firm size did not affect tax avoidance; implying that companies capable of generating consistent profits and positive cash flow were likely to commit tax avoidance. This study provides an empirical evidence of the determinants of financial distress that encourage companies to avoid taxes during the 2020 period.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020365 |
| Uncontrolled Keywords: | Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan, Stabilitas Keuangan, Arus Kas Negatif. Tax Avoidance, Profitability, Leverage, Firm Size, Financial Stability, Negative Cash Flow. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PKN 01 UB |
| Date Deposited: | 15 Jun 2023 03:04 |
| Last Modified: | 15 Jun 2023 03:04 |
| URI: | http://repository.ub.ac.id/id/eprint/201680 |
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