CD Skripsi

Pengaruh Kompensasi Rugi Fiskal, Perataan Laba, Kebijakan Pendanaan, Kebijakan Dividen, Dan Kebijakan Investasi Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020).

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ABSTRACT
This research aims to determine the effect of fiscal loss compensation, income smoothing, dividend policy, funding policy, and investment policy on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The research used quantitative method. The population in this research are 195 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique in this research is purposive sampling, that the determination of the sample based on certain criteria to create a representative sample. The sample in this research are 36 companies that have met the research critera. This research used multiple regression analysis. The data obtained were analyzed using IBM SPSS Statistic 22 Software. The results showed that 1) Fiscal Loss Compensation had a significant effect on tax avoidance, 2) Income smoothing has a negative insignificant effect on tax avoidance, 3) Funding policies has a negative insignificant effect on tax avoidance. 4) Dividend policy has a significant effect on tax avoidance in manufacturing companies, 5) Investment policy has a significant effect on tax avoidance.
Keywords: Fiscal loss compensation, income smoothing, funding policy, dividend policy, investment policy, and tax avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1502116075

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1502116075

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

DAUS

Versi lain/terkait

Lampiran Berkas

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