Pengaruh Konservatisme Akuntansi, Karakter Eksekutif, Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Rahma Putri, Nadia and , Dra. Rina Trinawati, M.Si.Ak., Ph.D, CA (2021) Pengaruh Konservatisme Akuntansi, Karakter Eksekutif, Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze the effect of accounting conservatism, executive character, and profitability on tax avoidance in manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. The sample of this research is secondary data derived from the financial statements of manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. The sample was obtained by using purposive sampling method with predetermined criteria, in order to obtain a sample of 190. The analysis in this study is a multiple linear analysis method with statistical test of SPSS (Product and Service Solution) version 21. The results of this study indicate that accounting conservatism does not affect tax avoidance because the use of conservative methods will not create or increase the tendency of companies to do tax avoidance. While the executive character has an effect on tax avoidance because the higher the executive has the risk taking characteristics, the higher the risk of tax avoidance and the profitability has an effect on tax avoidance because the higher the profit the company gets, then indirectly the tax burden that the company must pay will also be the greater it is.

Item Type:	Karya ilmiah (Skripsi)
Additional Information:	diterbitkan dosen
Uncontrolled Keywords:	tax avoidance, conservatism in accounting, executive character, profitability.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NADIA RAHMA PUTRI
Date Deposited:	27 Apr 2021 03:18
Last Modified:	27 Apr 2021 03:18
URI:	http://eprints.ums.ac.id/id/eprint/90716

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