SOFWATUL ANAM, RIZKI (2022) PENGARUH FINANCIAL CONSTRAINTS, CORPORATE RISK, DAN SUSTAINABILITY REPORT DISCLOSURE TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar pada Indeks Saham Syariah Indonesia 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study is to investigate the tax avoidance behavior that is influenced by financial constraints, corporate risk, and sustainability report disclosure with institutional ownership as a moderating variable. Enterprises listed on the Indonesian Sharia Stock Index (ISSI) for the years 2017 through 2021 make up the study's population, which totals 469 enterprises. Purposive sampling was the sampling technique employed, and a total sample of 153 research data from 34 organizations was chosen. This research data processing utilizes SPSSv25 software. The findings of this research suggest that there is a positive effect of financial constraints on tax avoidance, there is no effect of corporate risk on tax avoidance, there is a negative effect of sustainability report disclosure on tax avoidance, and institutional ownership is not able to moderate the effect of financial constraints, corporate risk, and sustainability report disclosure on tax avoidance.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor RAMDHANI, DADAN 197807012009121002 Thesis advisor MUKHTAR, MUKHTAR 197506202005011003
Additional Information:	Tujuan dari penelitian ini adalah untuk mengetahui perilaku penghindaran pajak yang dipengaruhi oleh financial constraints, corporate risk, dan sustainability report disclosure dengan kepemilikan institusional sebagai variabel moderasi. Perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2017 sampai dengan tahun 2021 menjadi populasi penelitian yang berjumlah 469 perusahaan. Purposive sampling adalah teknik pengambilan sampel yang digunakan, dan total sampel 153 data penelitian dari 34 organisasi dipilih. Pengolahan data penelitian ini menggunakan software SPSSv25. Temuan penelitian ini menunjukkan bahwa terdapat pengaruh positif financial constraints terhadap penghindaran pajak, tidak ada pengaruh corporate risk terhadap penghindaran pajak, terdapat pengaruh negatif sustainability report disclosure terhadap penghindaran pajak, dan kepemilikan institusional tidak mampu memoderasi pengaruh financial constraints, corporate risk, dan sustainability report disclosure terhadap penghindaran pajak.
Uncontrolled Keywords:	Tax Avoidance, Financial Constraints, Corporate Risk, Sustainability Report Disclosure, Institutional Ownership Penghindaran Pajak, Kendala Keuangan, Risiko Perusahaan, Pengungkapan Laporan Keberlanjutan, Kepemilikan Institusional
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mr. Rizki Sofwatul Anam
Date Deposited:	05 Oct 2023 10:29
Last Modified:	26 Oct 2023 11:57
URI:	http://eprints.untirta.ac.id/id/eprint/28643

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