PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2019 - 2021)

HENDRAWAN, MUHAMMAD HARYZ IQBAL (2023) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2019 - 2021). S1 thesis, UNIVERSITAS PGRI MADIUN.

[img] Text
Halaman Depan-1.pdf
Download (375kB)
[img] Text
Abstrak_.pdf
Download (15kB)
[img] Text
BAB 1.pdf
Download (104kB)
[img] Text
BAB 2.pdf
Download (234kB)
[img] Text
BAB 3.pdf
Restricted to Repository staff only
Download (264kB)
[img] Text
BAB 4.pdf
Restricted to Repository staff only
Download (174kB)
[img] Text
BAB 5.pdf
Download (11kB)
[img] Text
DAPUS.pdf
Download (148kB)
[img] Text
LAMPIRAN.pdf
Download (276kB)

Abstract

Bankruptcy or financial difficulties in companies, especially producers, can encourage companies to avoid taxes. This research is an attempt to determine the influence that can lead to tax evasion. From various sources, it can be seen that the practice of tax avoidance was carried out by manufacturing companies in the 2019-2021 period. The novelty of this study is to add financial distress as a moderating variable. This research method is quantitative with multiple linear regression analysis, the sampling technique using purposive sampling method obtained 87. The results of this study are profitability, company size, and debt levels affect tax evasion, while financial distress can moderate profitability and company size on tax evasion but is unable to moderate the level of debt against tax avoidance. Keywords: Profitability; company size; tax avoidance debt level; financial distress

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Profitability; company size; tax avoidance debt level; financial distress
Subjects: A Social Sciences > H Social Sciences (General)
A Social Sciences > HB Economic Theory
A Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
A Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: IQBAL HARYZ MUHAMMAD
Date Deposited: 14 Aug 2024 04:12
Last Modified: 14 Aug 2024 04:12
URI: http://eprint.unipma.ac.id/id/eprint/1634

Actions (login required)

View Item View Item
Repository UNIPMA is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.