Pengaruh Kualitas Audit, Konservatisme Akuntansi, Financial Distress dan Leverage terhadap Tax Avoidance pada Sub Sektor Bank yang terdaftar di Bursa Efek Indonesia 2017 -2023

Simarmata, Epergamus (2024) Pengaruh Kualitas Audit, Konservatisme Akuntansi, Financial Distress dan Leverage terhadap Tax Avoidance pada Sub Sektor Bank yang terdaftar di Bursa Efek Indonesia 2017 -2023. Sarjana (S1) thesis, STIE Tri Bhakti.

	Text HALAMAN DEPAN.pdf Download (1MB)
	Text BAB I.pdf Restricted to Registered users only Download (739kB) | Request a copy
	Text BAB II.pdf Restricted to Registered users only Download (873kB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (986kB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (591kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (496kB) | Request a copy

Abstract

Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance. Design/methodology/approach - This research uses quantitative research. The sample in this study is a bank sub-sector company listed on the Indonesia Stock Exchange in 2017-2023. The sample selection is based on certain criteria using purposive sampling method, from 47 bank sub-sector companies, there are 14 companies that meet the criteria to be sampled. The analysis technique used to test the hypothesis is multiple linear analysis using Eviews 9 software. Findings - The results of this study found that Audit Quality has a negative but statistically insignificant effect on Tax Avoidance, while Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Then, Financial Distress has a negative but statistically insignificant effect on Tax Avoidance while Leverage has a positive and statistically significant effect on Tax Avoidance.

Actions (login required)

View Item