PENGARUH CORPORATE RISK, COST SHIFTING, COMPANY SIZE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)

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.

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Abstract

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.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	EKO SRI TJAHYONO, MAZDA	198307022014041001

Additional Information:

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh corporate risk, cost shifting dan company size terhadap penghindaran pajak. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 adalah subjek yang digunakan dalam penelitian ini. Penelitian ini menggunakan teknik pengambilan sampel purposive sampling dan memperoleh 91 perusahaan. Penelitian kuantitatif ini menggunakan data sekunder dari Laporan Tahunan perusahaan manufaktur. Regresi data panel merupakan model yang digunakan dalam penelitian ini dengan model yang terpilih yaitu model pengujian Random Effect (RE). Penelitian ini menunjukkan bahwa Corporate Risk berpengaruh signifikan negatif terhadap penghindaran pajak, Cost Shifting berpengaruh signifikan negatif terhadap penghindaran pajak dan Company Size tidak memiliki pengaruh terhadap penghindaran pajak.

Uncontrolled Keywords:

Corporate Risk, Cost Shifting, Company Size, Tax Avoidance Corporate Risk, Cost Shifting, Company Size, Penghindaran Pajak

Subjects:

H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Ms Monika Simanjuntak

Date Deposited:

03 Mar 2025 07:40

Last Modified:

03 Mar 2025 07:40

URI:

http://eprints.untirta.ac.id/id/eprint/47472

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