Hamdiah, Hamdiah (2024) Strategi Bisnis Terhadap Penghindaran Pajak Dengan Environmental Uncertainty Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of business strategy on tax avoidance with environmental uncertainty as a moderating variable. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Report of manufacturing companies. The model used is panel data regression with the Random Effect (RE) testing model. The results showed that the prospector strategy has a significant positive effect on tax avoidance, the defender strategy has a significant negative effect on tax avoidance, environmental uncertainty can moderate the relationship between the defender and analyzer strategies on tax avoidance significantly negatively (weakening) and can moderate the prospector strategy relationship on tax avoidance significantly positively (strengthening).
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis terhadap pengindaran pajak dengan environmental uncertainty sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 91 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder Laporan Tahunan perusahaan manufaktur. Model yang digunakan adalah regresi data panel dengan model pengujian Random Effect (RE). Hasil penelitian menunjukkan bahwa strategi prospector berpengaruh signifikan positif terhadap penghindaran pajak, strategi defender berpengaruh signifikan negatif terhadap penghindaran pajak, environmental uncertainty mampu memoderasi hubungan strategi defender dan analyzer terhadap penghindaran pajak secara signifikan negatif (memperlemah) dan mampu memoderasi hubungan strategi prospector terhadap penghindaran pajak secara signifikan positif (memperkuat). | ||||||
| Uncontrolled Keywords: | Defender, Analyzer, Prospector, Tax Avoidance, Environmental Uncertainty Defender, Analyzer, Prospector, Penghindaran Pajak, Environmental Uncertainty | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ms Hamdiah Hamdiah | ||||||
| Date Deposited: | 11 Jul 2024 10:16 | ||||||
| Last Modified: | 16 Jul 2024 15:16 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38108 |
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