PENGARUH BOOK TAX GAP, KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

AZIZ, M. ARIEF and Ermadiani, Ermadiani (2023) PENGARUH BOOK TAX GAP, KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

The survival of a company depends on the support of stakeholders, this support must be sought and this is one of the activities of the company, so it can be said that the more or the stronger the support of stakeholders, the more it will be directly proportional to the company's efforts to adapt. This study aims to determine the Effect of Book Tax Gap, Executive Character, Leverage on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2017-2021 period. Book Tax Gap is proxied on the basis of temporary differences with total assets, Executive Character is proxied by Corporate Risk and Leverage is proxied by the Debt Equity Ratio, and Tax Avoidance is proxied by the Effective Tax Rate. The type of study is a quantitative study with a descriptive and associative approach. Samples were taken using purposive sampling from 22 companies where the observation period was 5 years, so that 110 samples were obtained. The results of the study using panel regression data obtained the best model, namely the Common Effect Model by showing that the Book Tax Gap and Executive Character variables had a significant prob value of <0.005 on Tax Avoidance, while Leverage (DER) had no effect with a sig value of 0.115 > 0.05 , on all variables have a positive coefficient value. While simultaneously Book Tax Gap, Executive Character and Leverage are able to influence Tax Avoidance because the value of Fcount <Ftable 5.60 <3.05 and this research is free from classical assumptions. Keywords: Book Tax Gap, Executive Character, Leverage, Tax Avoidance, Manufacturing Companies, Common Effect Model, Regression Data Panel.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Book Tax Gap, Karakter Eksekutif, Leverage, Tax Avoidance, Perusahaan Manufaktur, Model Common Effect, Panel data Regressi
Subjects:	H Social Sciences > HB Economic Theory > HB221-236 Price
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M Arief Aziz
Date Deposited:	16 Nov 2023 04:12
Last Modified:	16 Nov 2023 04:48
URI:	http://repository.unsri.ac.id/id/eprint/130566

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