Ardhan, Dhivena Leanti and Mr. Syaiful Iqbal,, Ak., CA., CPMA. (2022) The Effect of Traffic Growth and Political Connections on Tax Avoidance in the Information and Communications Sector (Case Study of Information and Communication Companies Listed on the IDX in 2013-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Latar belakang penelitian ini bertujuan untuk menguji pengaruh pertumbuhan trafik dan koneksi politik terhadap praktik penghindaran pajak pada perusahaan informasi dan komunikasi yang terdaftar di Bursa Efek Indonesia periode 2013-2021. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dimana pengumpulan data nya diperoleh dari laporan keuangan perusahaan informasi dan komunikasi tahun 2013- 2021 serta studi kepustakaan. Sampel dalam penelitian ini adalah 6 perusahan yang dipilih menggunakan teknik purposive sampling dengan total sebanyak 54 sampel. Instrumen penelitian diuji dengan uji analisis statistik deskriptif dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Sedangkan hipotesis diuji menggunakan uji koefisien determinasi dan uji t hitung dengan penganalisaan data menggunakan model regresi linier berganda. Hasil penelitian menemukan bahwa pertumbuhan trafik (traffic growth) tidak mempengaruhi terjadinya praktik penghindaran pajak (tax avoidance) dan koneksi politik (political connections) memiliki pengaruh secara negatif terhadap penghindaran pajak.
English Abstract
The background of this study aims to examine the effect of traffic growth and political connections on tax avoidance practices in information and communication companies listed on the Indonesia Stock Exchange in the 2013-2021 period. This type of research is quantitative descriptive research where the data collection is obtained from financial statements of information and communication companies in 2013-2021 and literature studies. The sample in this study were 6 companies selected using purposive sampling technique with the total of 54 samples. The research instrument was tested by descriptive statistical analysis test and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. While the hypothesis was tested using the coefficient of determination test and t test calculated by data analysis using multiple linear regression model. The results found that traffic growth did not affect tax avoidance practices and political connections had a negative effect on tax avoidance.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020376 |
| Uncontrolled Keywords: | Penghindaran Pajak, Pertumbuhan Trafik, Koneksi Politik, Tax Avoidance, Traffic Growth, Political Connections |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PKN 01 UB |
| Date Deposited: | 16 Jun 2023 08:20 |
| Last Modified: | 16 Jun 2023 08:20 |
| URI: | http://repository.ub.ac.id/id/eprint/201750 |
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Text (DALAM MASA EMBARGO)
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