CD Skripsi

Pengaruh Financial Distress, Karakter Eksekutif, Dan Umur Perusahaan Terhadap Tax Avoidance (Studi Empiris Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Klasifikasi Idx-Ic Periode 2020-2022)

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This study aims to examine and analyze the influence of financial distress, executive characteristics, and company age on tax avoidance practices within the consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX-IC) during the period 2020-2022. A sample of 45 companies was selected using the purposive sampling technique. The data analysis method employed was multiple linear regression with the assistance of IBM SPSS Statistics 27. The research findings indicate that, partially, financial distress does not significantly affect tax avoidance, while executive characteristics and company age have a positive impact on tax avoidance. Simultaneously, financial distress, executive characteristics, and company age collectively exhibit a positive influence on tax avoidance.
Keywords: Tax avoidance, Financial distress, Executive characteristics, Company age

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002135916

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002135916

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

Vina

Versi lain/terkait

Lampiran Berkas

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