relation: https://eprints.untirta.ac.id/47472/
title: PENGARUH CORPORATE RISK, COST SHIFTING, COMPANY SIZE TERHADAP PENGHINDARAN PAJAK  (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)
creator: Simanjuntak, Monika
subject: HC Economic History and Conditions
subject: HG Finance
subject: HJ Public Finance
description: This study was conducted with the aim of examining the influence of corporate risk, cost shifting, and company size on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022 are the subjects used in this research. This study uses purposive sampling techniques and obtained 91 companies. This quantitative research uses secondary data from the Annual Reports of manufacturing companies. Panel data regression is the model used in this research, with the selected model being the Random Effect (RE) testing model. This study shows that Corporate Risk has a significantly negative effect on tax avoidance, Cost Shifting has a significantly negative effect on tax avoidance, and Company Size has no effect on tax avoidance.
date: 2024
type: Thesis
type: NonPeerReviewed
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language: id
identifier: https://eprints.untirta.ac.id/47472/1/Monika%20Simanjuntak_5552200017_Fulltext.pdf
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language: en
identifier: https://eprints.untirta.ac.id/47472/3/Monika%20Simanjuntak_5552200017_01.pdf
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identifier: https://eprints.untirta.ac.id/47472/4/Monika%20Simanjuntak_5552200017_02.pdf
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identifier: https://eprints.untirta.ac.id/47472/5/Monika%20Simanjuntak_5552200017_03.pdf
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identifier: https://eprints.untirta.ac.id/47472/6/Monika%20Simanjuntak_5552200017_04.pdf
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identifier: https://eprints.untirta.ac.id/47472/7/Monika%20Simanjuntak_5552200017_05.pdf
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identifier: https://eprints.untirta.ac.id/47472/8/Monika%20Simanjuntak_5552200017_Reff.pdf
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language: en
identifier: https://eprints.untirta.ac.id/47472/9/Monika%20Simanjuntak_5552200017_Lamp.pdf
identifier:   Simanjuntak, Monika  (2024) PENGARUH CORPORATE RISK, COST SHIFTING, COMPANY SIZE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.