CD Skripsi

Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan Dan Harga Transfer Terhadap Penghindaran Pajak Serta Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terindeks Lq45 Di Bei Periode 2019-2021)

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ABSTRACT
This study aims to examine the Effect of Financial Distress, Sales Growth and Transfer Prices on Tax Avoidance (Empirical Study of LQ45 Indexed Companies on the IDX for the 2019-2021 period). The population in this study are all companies indexed by LQ45 shares listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study was 30 companies studied for 3 years, so the total sample was 90. The sample used in this study using purposive sampling method, while the data processing method used in this study is multiple linear regression analysis and simple linear regression using SPSS version 26 software to process the data. The results of this study indicate that the variable Financial Distress has an effect on Tax Avoidance, Sales Growth has an effect on Tax Avoidance, Transfer Prices have an effect on Tax Avoidance, and Tax Avoidance has an impact on Firm Value.
Keywords: Financial Distress, Sales Growth, Transfer Prices, Tax Avoidance, Firm Value.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112125

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112125

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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