CD Skripsi

Pengaruh Strategi Bisnis Terhadap Praktik Tax Avoidance Dengan Koneksi Politik Sebagai Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2017-2021)

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This research aims to determine The Effect of Business Strategy on Tax Avoidance Practices with Political Connections as a Moderations (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2021).
The population in this study were all manufacturing companies listed on the Indonesian Stock Exchange for 2017-2021. The samples in this study were 44 companies studied for 5 years, so the total sample amounted to 220. Sampling used in this study using purposive sampling method, while the data processing method used in this study was multiple linear regression analysys using SPSS software version 25 to process the data.
The result of this study indicate that Prospector Business Strategy variable has no effect on Tax Avoidance with a significant value of 0.064 > 0.05. Defender Business Strategy has an effect on Tax Avoidance with a significant value of 0.020 < 0.05. Prospector Business Strategy with Political Connections as a Moderations has no effect on Tax Avoidance with a significant value of 0.073 > 0.05. Defender Business Strategy with Political Connections as a Moderations has an effect on Tax Avoidance with a significant value of 0.033 < 0.05.

Keywords: Tax Avoidance, Prospector Business Strategy, Defender Business Strategy,
Political Connections

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113893

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902113893

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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