Ramadhanti, Kurnia (2024) PENGARUH KONEKSI POLITIK, INVESTMENT OPPORTUNITY SETS, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to determine the influence of political connections, investment opportunity sets, and financial distress on tax avoidance. This research is a quantitative research with the population includes of property and real estate companies listed on the Indonesian Stock Exchange 2018-2022. The sampling technique used is purposive sampling, resulting in the selection of 15 companies with a total sample of 66 research data. The analysis technique employed is multiple linear regression with SPSS version 25 software. The results indicate that political connections has a positive and significant effect on tax avoidance, investment opportunity sets has a positive and significant effect on tax avoidance, while financial distress has no effect on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh koneksi politik, investment opportunity sets, dan financial distress terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian meliputi perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling dan terpilih 15 perusahaan dengan total sampel 66 data penelitian. Teknik analisis yang digunakan yaitu regresi linear berganda dengan bantuan software SPSS versi 25. Hasil analisis penelitian ini menunjukkan bahwa koneksi politik berpengaruh positif signifikan terhadap tax avoidance, investment opportunity sets berpengaruh positif signifikan terhadap tax avoidance, sedangkan financial distress tidak berpengaruh terhadap tax avoidance. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Kurnia Ramadhanti | |||||||||
| Date Deposited: | 06 Nov 2024 16:03 | |||||||||
| Last Modified: | 06 Nov 2024 16:03 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/43614 |
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