Anisa, Nurul and Nurlita Noviyanti, S.E., MSA., Ak. (2024) Pengaruh Financial Distress, Transfer Pricing Dan Koneksi Politik Terhadap Praktik Tax Avoidance. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Financial Distress, Transfer Pricing, dan Koneksi Politik terhadap praktik Tax Avoidance di sektor BUMN. Data dikumpulkan dari laporan keuangan yang terdapat di Bursa Efek Indonesia sektor BUMN. Metode analisis yang digunakan adalah regresi berganda untuk menguji hubungan antara variabel independen (Financial Distress, Transfer Pricing, dan KoneksiPolitik) dengan variabel dependen (Tax Avoidance). Temuan dari penelitian ini bahwa financial distress dan transfer pricing tidak berpengaruh terhadap praktik tax avoidance,sedangkan koneksi politik berpengaruh terhadap tax avoidance. Penelitian inidiharapkan dapat memberikan pemahaman yang lebih baik tentang faktor-faktor yang memengaruhi praktik Tax Avoidance di lingkungan bisnis BUMN, serta memberikan wawasan bagi regulator dalam merancang kebijakan yang efektif terkait dengan penghindaran pajak.
English Abstract
Data will be collected from financial reports available on the Indonesia Stock Exchangein the BUMN sector. The analysis method that will be used is multiple regression to test the relationship between the independent variables (Financial Distress, Transfer Pricing,and Political Connection) and the dependent variable (Tax Avoidance). The findings of this study that financial distress and transfer pricing have no effect on tax avoidance practices, while political connections affect tax avoidance. The research is expected to provide a better understanding of the factorsthat influence tax avoidance practicesin theBUMN business environment, as well as provide insight for regulators in designing effective policies related to tax avoidance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020107 |
| Uncontrolled Keywords: | Financial Distress, Transfer Pricing, Koneksi Politik, Tax Avoidance, BUMN-Financial Distress, Transfer Pricing, Political Connection, Tax Avoidance, SOEs |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 12 Jul 2024 07:23 |
| Last Modified: | 12 Jul 2024 07:23 |
| URI: | http://repository.ub.ac.id/id/eprint/221302 |
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