PENGARUH PERBEDAAN TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA BERSADSARKAN STRATEGI BISNIS PERUSAHAAN TAHUN 2018-2020

SUSSHANTI, SUSSHANTI (2022) PENGARUH PERBEDAAN TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA BERSADSARKAN STRATEGI BISNIS PERUSAHAAN TAHUN 2018-2020. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

ABSTRACT The purpose of this study , based on the description of the formulation of the problem, is the determine the difference in the level of tax avoidance based on the company,s business strategy, namely defender, prospector, analyzer, and reactor.The method used is descriptive quantitative. This study uses data on company financial statements that are consistenly listed om the Indonesia Stock Exchange (IDX) 3 years from 2018-2020 obtained from www.idx.co.id. The research sample is the industrial sector companies listed on Indonesia Stock Exchange (IDX) with a total 123 selected by purposive sampling technique. Data analysis was carried out using a different test (compare means) with SPSS 22 software.The results of the discussion in this study that from 123 companies with strategy analyzers as many as 103 companies, defenders strategy 4 companies and prospector strategy as many as a6 companies, the results of statistical descriptive research show that there is no significant difference between strategy prospector and analyzer in avoding taxes. And so also from the Paired Sample Test and Independent Sample Tets Test shows that there is no significant difeerence between the company’s business strategy on tax avoidance. Keywords : company’s business’s strategy , level of tax avoidance Bibliography : 24 (2001-2016)

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