Image of Pengaruh Financial Distress, Komite Audit, Profitabilitas, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021)
Penanda Bagikan

CD Skripsi

Pengaruh Financial Distress, Komite Audit, Profitabilitas, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021)

ABSTRACT
Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economic
Finance as tax planning between legal tax avoidance (tax evasion) and illegal tax avoidance (tax
evasion) which focuses on reducing the tax burden uploaded to income. This research aims to
research and empirically prove the influence of Financial Distress, Audit Committee, Profitability
and Company Size on tax aggressiveness. The population of this research is Manufacturing
Companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The sample
was determined using purposive sampling. Testing this hypothesis using multiple linear regression
analysis was carried out with the help of the SPSS 25 program. The financial distress variable has
a significance level of 0.000 < 0.05, so H1 is not accepted, which means that financial distress has
a significant negative effect on tax aggressiveness. The audit committee variable has a significance
level of 0.001

Ketersediaan
#
Perpustakaan Universitas Riau 1802124134
1802124134
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802124134
Penerbit
PEKABARU : Universitas Riau – F.EKONOMI – AKUNTANSI.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1802124134
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar