ANALISIS PENGHINDARAN PAJAK DENGAN PENDEKATAN FINANCIAL DISTRESS DAN PROFITABILITAS

Journal of Applied Managerial Accounting

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Field Value
 
Title ANALISIS PENGHINDARAN PAJAK DENGAN PENDEKATAN FINANCIAL DISTRESS DAN PROFITABILITAS
 
Creator Sumantri, Indra Iman
Indradi, Donny
 
Description This study aims to analyze tax avoidance with a financial distress approach and profitability approach in consumer goods industry sector companies listed on the IDX in 2013-2017. This research uses quantitative research methods with secondary data obtained through intermediate media that has been processed and has been documented. The population in this study were forty-four companies after being selected using purposive sampling into as many as fourteen companies with five years of research so that the total sample was 70. This study used a hypothesis testing tool, namely multiple linear regression test, partial test (t test), the coefficient of determination, the correlation coefficient test, with a significance level of 5%. The result of this research is that financial distress has a negative and significant effect on tax avoidance. Profitability has no effect on tax avoidance.
 
Keywords : Financial Distress, Profitabilitas, Tax Avoidance
 
Publisher Pusat P2M Politeknik Negeri Batam
 
Date 2020-10-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/2320
10.30871/jama.v4i2.2320
 
Source JOURNAL OF APPLIED MANAGERIAL ACCOUNTING; Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING; 262-276
2548-9917
10.30871/jama.v4i2
 
Language eng
 
Relation https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/2320/1220
 
Rights Copyright (c) 2020 Indra Iman Sumantri, Donny Indradi
http://creativecommons.org/licenses/by-sa/4.0
 

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