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Pengaruh Financial Distress terhadap Tax Avoidance dengan Good Corporate Governance sebagai Variabel Moderating
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Abstract. Tax avoidance was one effort to taxpayer in do tax evasion legally by making use of the gaps in legislation taxation. The purpose of this research, to know the influence of financial distress against tax avoidance and the influence of good corporate governance against tax avoidance. Research methods that were used which is a method of verificative with a quantitative approach. On secondary data was used in the study technique that is obtained through www.idx.co.id documentation. The population of the research is several manufacturing companies listed on The Indonesia Stock Exchange 2017-2021 for 5 years. The research uses a method of sampling in order to obtain purposive 150 companies.The testing of hypotheses used in this research are multiple linear regression analysis, and with the hypothesis and the simultaneous (f the partial test) and (the partial test).The results of the testing of hypotheses shows that financial distress it has some positive effects on tax avoidance. In addition, good corporate governance it has some positive effects on tax avoidance.
Abstrak. Tax avoidance merupakan salah satu upaya wajib pajak dalam melakukan penghindaran pajak secara legal dengan memanfaatkan celah-celah dalam peraturan perundang-undangan perpajakan. Tujuan dari penelitian ini yaitu, untuk mengetahui pengaruh financial distress terhadap tax avoidance dan pengaruh good corporate governance terhadap tax avoidance. Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Pada penelitian ini menggunakan data sekunder dengan teknik dokumentasi yang diperoleh melalui www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 5 tahun yaitu 2017-2021. Sampel penelitian ini menggunakan metode purposive sampling sehingga diperoleh 150 sampel perusahaan. Pengujian hipotesis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda, serta uji hipotesis dengan uji simultan (uji f) dan uji parsial (uji t). Hasil pengujian hipotesis menunjukkan bahwa financial distress berpengaruh positif signifikan terhadap tax avoidance. Selain itu, good corporate governance berpengaruh positif signifikan terhadap tax avoidance
Universitas Islam Bandung (Unisba)
Title: Pengaruh Financial Distress terhadap Tax Avoidance dengan Good Corporate Governance sebagai Variabel Moderating
Description:
Abstract.
Tax avoidance was one effort to taxpayer in do tax evasion legally by making use of the gaps in legislation taxation.
The purpose of this research, to know the influence of financial distress against tax avoidance and the influence of good corporate governance against tax avoidance.
Research methods that were used which is a method of verificative with a quantitative approach.
On secondary data was used in the study technique that is obtained through www.
idx.
co.
id documentation.
The population of the research is several manufacturing companies listed on The Indonesia Stock Exchange 2017-2021 for 5 years.
The research uses a method of sampling in order to obtain purposive 150 companies.
The testing of hypotheses used in this research are multiple linear regression analysis, and with the hypothesis and the simultaneous (f the partial test) and (the partial test).
The results of the testing of hypotheses shows that financial distress it has some positive effects on tax avoidance.
In addition, good corporate governance it has some positive effects on tax avoidance.
Abstrak.
Tax avoidance merupakan salah satu upaya wajib pajak dalam melakukan penghindaran pajak secara legal dengan memanfaatkan celah-celah dalam peraturan perundang-undangan perpajakan.
Tujuan dari penelitian ini yaitu, untuk mengetahui pengaruh financial distress terhadap tax avoidance dan pengaruh good corporate governance terhadap tax avoidance.
Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif.
Pada penelitian ini menggunakan data sekunder dengan teknik dokumentasi yang diperoleh melalui www.
idx.
co.
id.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 5 tahun yaitu 2017-2021.
Sampel penelitian ini menggunakan metode purposive sampling sehingga diperoleh 150 sampel perusahaan.
Pengujian hipotesis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda, serta uji hipotesis dengan uji simultan (uji f) dan uji parsial (uji t).
Hasil pengujian hipotesis menunjukkan bahwa financial distress berpengaruh positif signifikan terhadap tax avoidance.
Selain itu, good corporate governance berpengaruh positif signifikan terhadap tax avoidance.
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