PENGARUH FINANCIAL DISTRESS, KOMPENSASI RUGI FISKAL, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Barang Konsumsi (Consumer Goods) yang Terdaftar di BEI 2015-2019)

ASMARA, GESTI AYU (2021) PENGARUH FINANCIAL DISTRESS, KOMPENSASI RUGI FISKAL, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Barang Konsumsi (Consumer Goods) yang Terdaftar di BEI 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study is to analyze and find empirical evidence of the effect of financial distress, compensation for fiscal loss, disclosure of corporate social responsibility, and accounting conservatism on tax avoidance. The data used is secondary data sourced from the company's financial statements. The population in this study are manufacturing companies in the consumer goods sector listed in Indonesia Stock Exchange for the period of 2015-2019. The sampling technique used is purposive sampling. The sample obtained are 95 observational data from 19 companies. Data analysis method using multiple linear regression analysis. The results of the analysis showed that the variable of corporate social responsibility disclosure has a negative and significant effect on tax avoidance. While the variables of financial distress, fiscal loss compensation, and accounting conservatism have no effect on tax avoidance. The implications of this study are expected to provide information for users of financial statements related to the factors that influence companies in the practice of tax avoidance (tax avoidance).

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Tax Avoidance, Financial Distress, Fiscal Loss Compensation, Disclosure of Corporate Social Responsibility, Accounting Conservatism
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 13 May 2022 07:07
Last Modified: 13 May 2022 07:07
URI: https://repository.ump.ac.id:80/id/eprint/11581

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