Putri, Azizah Ananda (2024) PENGARUH DERIVATIF KEUANGAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This research is quantitative research which aims to find out and prove the influence of financial derivatives, financial distress and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The total sample for this research was 27 companies with the sampling method using the purposive sampling method. This research uses secondary data obtained through company annual reports obtained via the official website of the Indonesian Stock Exchange. This research's analytical method uses multiple linear regression. The results of this research analysis show that financial derivatives no effect on tax avoidance, while financial distress and leverage has effect on tax avoidance.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Mukhtar, Mukhtar 197506202005011003
Additional Information:	Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui dan membuktikan bagaimana pengaruh derivatif keuangan, financial distress, dan leverage terhadap penghindaran pajak (tax avoidance) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah sampel penelitian ini sebanyak 27 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan yang didapat melalui web resmi Bursa Efek Indonesia. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil analisis penelitian ini menunjukkan bahwa derivatif keuangan tidak berpengaruh terhadap penghindaran pajak, sedangkan financial distress dan leverage berpengaruh terhadap penghindaran pajak (tax avoidance).
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Azizah Ananda Putri
Date Deposited:	12 Aug 2024 14:54
Last Modified:	12 Aug 2024 14:54
URI:	http://eprints.untirta.ac.id/id/eprint/40614

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