CD Skripsi

Pengaruh Multinationality, Thin Capitalization Dan Konservatisme Akuntansi Terhadap Tax Avoidance Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer / Consumer Non-Cyclicals Yang Terdaftar Di Bei Periode 2019 - 2023)

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ABSTRACT
This study aims to test empirically and analyze the effect of multinationality,
thin capitalization and accounting conservatism on tax avoidance with financial
distress as a moderating variable. The population in this study are companies in
the primary consumer goods sector / consumer non-cyclicals listed on the IDX for
the period 2019 - 2023. Sampling in this study using purposive sampling technique
with the acquisition of 14 companies sampled. Data analysis using multiple
regression analysis and moderated regression analysis through the SPSS ver 26
program. Based on the results of this study, the multinationality and accounting
conservatism variables have no effect on tax avoidance, while the thin
capitalization variable has a positive effect on tax avoidance. The test results of
moderating variables show that financial distress is able to weaken the positive
effect of thin capitalization on tax avoidance, but financial distress is not able to
moderate the effect of multinationality and accounting conservatism on tax
avoidance.
Keywords: Tax Avoidance, Multinationality, Thin Capitalization, Accounting
Conservatism, Financial Distress

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110171

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110171

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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