PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2019

DINDA YULIANA, . (2021) PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2019. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara financial distress dan corporate governance terhadap tax avoidance pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan simple random sampling dengan jumlah sampel sebanyak 40 perusahaan. Adapun teknik analisis data yang digunakan adalah uji persayaratan analisis, uji asumsi klasik, uji persamaan regresi berganda, dan uji hipotesis. Hasil penelitian secara parsial menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance; corporate governance berpengaruh positif dan signifikan terhadap tax avoidance; financial distress dan corporate governance secara simultan berpengaruh signifikan terhadap tax avoidance. Kebaruan penelitian berupa pengambilan perusahaan perbankan tahun 2018 dan 2019 sebagai ruang lingkup objek penelitian. Kata kunci: Financial Distress, Corporate Governance, Tax Avoidance This research aims to know an affection between financial distress and corporate governance on tax avoidance in banking companies listed on the Indonesia Stock Exchange in 2018-2019. The research method used is quantitative method with secondary data obtained from the company's annual report. The sampling technique used is simple random sampling with a total sample of 40 companies. The data analysis techniques used the requirements analysis test, classical assumption test, multiple regression equation test, and hypothesis testing. The research results partially show that financial distress has a positive and significant effect on tax avoidance; corporate governance has a positive and significant effect on tax avoidance; financial distress and corporate governance significant simultaneously affect on tax avoidance. The novelty of the research took the form of banking companies in 2018 and 2019 as the scope of the research object. Keywords: Financial Distress, Corporate Governance, Tax Avoidance.

Item Type:	Thesis (Sarjana)
Additional Information:	Santi Susanti, S.Pd., M.Ak ; Dra. Sri Zulaihati, M.Si
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Users 10661 not found.
Date Deposited:	29 Aug 2021 05:04
Last Modified:	29 Aug 2021 05:04
URI:	http://repository.unj.ac.id/id/eprint/18368

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