Putri, Nabila Ika and Dr. Mohamad Khoiru Rusydi, M. (2023) Tax Avoidance Practice: Political Connection, Firm Characteristics And Audit Quality Test At Healthcare Industry In Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini menguji pengaruh Koneksi Politik, Karakteristik Perusahaan, dan Kualitas Audit terhadap Praktik Penghindaran Pajak pada Industri Kesehatan di Indonesia. Menggunakan data dari situs Bursa Efek Indonesia (BEI), data yang dikumpulkan untuk penelitian berjumlah 45 data dalam setiap variable selama periode tahun 2019-2021. Pengolahan data penelitian dilakukan dengan Microsoft Excel 2016 dan Software PASW Statistics 18 untuk mempercepat hasil yang dapat menjelaskan variable dalam penelitian ini dengan menggunakan metode analisis ekonometrika. Hasil penelitian ini menunjukkan bahwa terdapat hubungan antara penghindaran pajak dengan koneksi politik, karakteristik perusahaan, dan kualitas audit. Meningkatnya kualitas audit secara signifikan mengurangi perilaku penghindaran pajak pada sektor kesehatan selama 2019-2021. Sementara itu, variable lain tidak memiliki hubungan yang signifikan.
English Abstract
This study examiners the influence of Political Connections, Firm Characteristics and Audit Quality on Tax Avoidance practice at Healthcare Industry in Indonesia. Using the data from the Indonesia Stock Exchange’s website (IDX), the data collected for research amounted to 45 data in each variables during the 2019-2021 period. The data processing of the research was carried out with Microsoft Excel 2016 and PASW Statistic 18 Software to accelerate the result that could explain the variable in this research using econometric analysis method. The result of this research shows that there are connections between tax avoidance with political connections, firm characteristics and audit quality. Increasing audit quality will significantly reduce the tax avoidance ratio in health sector firms during 2019-2021 while other variables don’t have a significant connection with tax avoidance practice.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020465 |
| Uncontrolled Keywords: | penghindaran pajak, koneksi politik, karakteristik perusahaan, kualitas audit, industry kesehatan, bursa efek Indonesia, tax avoidance, political connections, firm characteristics, audit quality, healthcare industry, Indonesia stock exchange |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 20 Jul 2023 02:03 |
| Last Modified: | 20 Jul 2023 02:03 |
| URI: | http://repository.ub.ac.id/id/eprint/201951 |
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