PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

ALMIKO, AHMAD DAFFA and Rahmawati, Meita (2024) PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031482225038.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031482225038_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031482225038_0213058601_01_front-ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031482225038_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (303kB) | Request a copy
	Text RAMA_62201_01031482225038_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (302kB) | Request a copy
	Text RAMA_62201_01031482225038_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (319kB) | Request a copy
	Text RAMA_62201_01031482225038_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (130kB) | Request a copy
	Text RAMA_62201_01031482225038_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (167kB) | Request a copy
	Text RAMA_62201_01031482225038_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The type and data used in this research is secondary data obtained from the official IDX website and the websites of each company. The sampling method used was the purposive sampling method. The analytical method used is multiple regression analysis with the SPSS application. The results of this research show that Financial Distress and Gender Diversity have a positive effect on tax aggressiveness, while political connections have a negative effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Koneksi Politik, Gender Diversity, Agresivitas Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ahmad Daffa Almiko
Date Deposited:	02 Sep 2024 03:08
Last Modified:	02 Sep 2024 03:08
URI:	http://repository.unsri.ac.id/id/eprint/156603

Actions (login required)

View Item