Pengaruh Strategi Bisnis, Kepemilikan Institusional, dan Kebijakan Utang terhadap Penghindaran Pajak

Suryani, Amaliah Dwi (2023) Pengaruh Strategi Bisnis, Kepemilikan Institusional, dan Kebijakan Utang terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Amaliah Dwi Suryani (41183403180019) Effect of Business Strategy, Institutional Ownership, and Debt Policy on Tax Avoidance xii + 73 pages + 17 tables + 2 Figures + 11 Appendices Keywords: Business Strategy, Institutional Ownership, Debt Policy, Tax Avoidance The purpose of this research is to obtain empirical evidence regarding the effect of business strategy, institutional ownership, and debt policies on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses a quantitative method with secondary data in the form of financial statements of property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. Financial reports were obtained from the official IDX website, namely www.idx.co.id. The sample selection method used is purposive sampling method. The sample in this research is 19 property and real estate companies listed on the IDX in 2019-2021. Hypothesis testing was carried out through multiple linear analysis using SPSS version 23 to test the effect of the independent variables on the dependent variable. Based on the research that has been done, the results of this study indicate that business strategy has no effect on tax evasion, institutional ownership has a negative and significant effect on tax evasion, and debt policy has a positive and significant effect on tax evasion. Bibliography: 26 (1976-2021)

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDTama, Annafi Indra0427068706
Keywords / Kata Kunci: Strategi Bisnis, Kepemilikan Institusional, Kebijakan Utang, Penghindaran Pajak
Subjects: Pajak
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Amaliah Dwi Suryani
Date Deposited: 21 Feb 2023 06:36
Last Modified: 21 Feb 2023 06:36
URI: http://repository.unismabekasi.ac.id/id/eprint/2336

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