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PENGARUH ARUS KAS TERHADAP TAX AVOIDANCE DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Anindita Leni Pratiwi, Anin (2023) PENGARUH ARUS KAS TERHADAP TAX AVOIDANCE DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to examine the effect of cash flow on Tax avoidance, and the effect of financial distress on Tax avoidance, and the effect of cash flow on Tax avoidance through financial distress. This research is a type of quantitative research, data is collected from annual reports and sustainability reports of public companies listed on the Indonesia Stock Exchange from 2018 to 2020, with data analysis techniques using IBM SPSS V.25 software for windows. The results of this study are 1) Cash Flow has a negative effect on Tax avoidance 2) Financial distress has a positive effect on Tax avoidance 3). Cash Flow has a negative effect on Financial distress 4). Cash Flow through Financial distress as an intervening variable has an effect on Tax avoidance. Keywords: Cash Flow, Financial distress, and Tax avoidance.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorDr. Dadan Ramdhani, SE.,M.Si.,Akt.,CA, Dr. Dadan Ramdhani, SE.,M.Si.,Akt.,CA197807012009121002
Thesis advisorDr.Windu Mulyasari, S.E., M.Si., CSRS., CSRA, Dr.Windu Mulyasari, S.E., M.Si., CSRS., CSRA197612092006042001
Thesis advisorDr. Iis Ismawati, SE., M.Si, Dr. Iis Ismawati, SE., M.Si.197309152003122002
UNSPECIFIEDAyu Noorida Soerono, SE., Ak., M.Si., C.A, Ayu Noorida Soerono, SE., Ak., M.Si., C.A197210222003122001
Additional Information: Penelitian ini bertujuan untuk menguji pengaruh arus kas terhadap Tax avoidance, dan pengaruh financial distress terhadap Tax avoidance, serta pengaruh arus kas terhadap Tax avoidance melalui financial distress. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan tahunan serta laporan keberlanjutan perusahaan publik yang terdaftar di Bursa Efek Indonesia pada tahun 2018 sampai dengan 2020, dengan teknik analisis data menggunakan software IBM SPSS V.25 for windows. Hasil dari penelitian ini adalah 1) Arus Kas berpengaruh negatif terhadap Tax avoidance 2) Financial distress berpengaruh positif terhadap Tax avoidance 3). Arus Kas berpengaruh negatif terhadap Financial distress 4). Arus Kas melalui Financial distress sebagai variabel intervening berpengaruh terhadap Tax avoidance. Kata kunci: Arus Kas, Financial distress, Tax avoidance.
Subjects: H Social Sciences > HG Finance
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Anindita Leni Pratiwi
Date Deposited: 05 Jan 2023 08:34
Last Modified: 05 Jan 2023 08:34
URI: http://eprints.untirta.ac.id/id/eprint/19469

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