Pengaruh Financial Distress, Corporatif Governance dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2018-2022 Sektor Industri Barang Konsumsi

Utami, Norma and ., Adi Rizfal Efriadi, S.E., M.Si (2023) Pengaruh Financial Distress, Corporatif Governance dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2018-2022 Sektor Industri Barang Konsumsi. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Tujuan dari penelitian ini dilakukan untuk membuktikan mengenai suatu pengaruh dari Financial Distress, Corporate Governance Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia 2018 – 2022 Sektor Industri Barang Konsumsi. Berdasarkan dari kriteria yang sudah ditetapkan, 40 perusahaan Sektor Industri Barang Konsumsi yang telah terpilih sebagai sampel dalam penelitian ini dengan menggunakan metode yakni purposive sampling. Metode pada analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dangan menggunakan Software SPSS (Statistical Product and Service Solutions) Versi 25 dan Microsoft Excel 2010. Hasil yang didapat dari penelitian ini menunjukan financial distress, kepemilikan institusional serta sales growth tidak berpengaruh terhadap tax avoidance.

Kata Kunci : Financial Distress, Corporate Governance / Kepemilikan Institusional, Sales Growth, Tax Avoidance
 
ABSTRAK

The purpose of this research was conducted to prove the influence of Financial Distress, Corporate Governance and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange 2018 – 2022 in the Consumer Goods Industry Sector. Based on predetermined criteria, 40 companies in the Consumer Goods Industry Sector were selected as samples in this study using a purposive sampling method. The method of analysis used in this study is multiple linear regression using SPSS (Statistical Product and Service Solutions) Software Version 25 and Microsoft Excel 2010. The results obtained from this study show that financial distress, institutional ownership and sales growth have no effect on tax avoidance . Simultaneously

Keywords: Financial Distress, Corporate Governance / Institutional Ownership, Sales Growth, Tax Avoidance

Item Type:	Other
Subjects:	N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	18 Feb 2025 01:34
Last Modified:	20 Feb 2025 03:46
URI:	http://repository.itb-ad.ac.id/id/eprint/217

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