Image of Financial Constraints Pada Tax Avoidance: Peran Female On Boards Dan Independent Commissioners Sebagai Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022)
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Financial Constraints Pada Tax Avoidance: Peran Female On Boards Dan Independent Commissioners Sebagai Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022)

This study aims to examine and analyze the effect of financial constraints on tax avoidance with moderating variables female on boards and independent commissioners in manufacturing companies listed on the Indonesian Stock Exchange for the period 2018 – 2022. The sampling technique in this study used purposive sampling and obtained a sample 76 companies. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the IBM SPSS Statistics 25 application. The result of this study indicate that financial constraints have an effect on tax avoidance. Then female on boards and independent commissioners can moderate financial constraints on tax avoidance.


Keywords: Tax Avoidance, Financial Constraints, Female on Boards, Independent Commissioners

Ketersediaan
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Perpustakaan Universitas Riau 2002126431
2002126431
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002126431
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002126431
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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