Image of Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Klasifikasi Idx-Ic Tahun 2018-2022)
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CD Skripsi

Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Klasifikasi Idx-Ic Tahun 2018-2022)

This research aims to empirically test the influence of Financial Distress, Sales Growth, Institutional Ownership, and Managerial Ownership on Tax Avoidance (Empirical Study of Consumer Cyclicals & Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange IDX-IC Classification 2018- 2022) .
The population in this study includes all Consumer Cyclicals & Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange IDX-IC Classification for 2018-2022, namely 271 companies. The sample in this research consisted of 14 companies which were studied for 5 years, resulting in a total sample of 70 samples. Sampling in this study used a purposive sampling method, while the data processing method in this study is using multiple linear regression analysis and using SPSS version 25 software for data processing applications.
The results of this research show that the Financial Difficulty variable has a p-value of 0.016 < 0.05, Sales Growth has a p-value of 0.168 > 0.05, Institutional Ownership has a p-value of 0.013 < 0.05, and Managerial Ownership has a p-value of 0.010 < 0.05. This means that the variables Financial Distress, Institutional Ownership, and Managerial Ownership influence Tax Avoidance. Meanwhile, Sales Growth has no effect on Tax Avoidance.
Keywords: Tax Avoidance, Financial Distress, Sales Growth, Institutional Ownership, Managerial Ownership

Ketersediaan
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Perpustakaan Universitas Riau 2002110145
2002110145
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002110145
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110145
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
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Tidak tersedia versi lain

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