PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, KECAKAPAN MANAJEMEN, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 SAMPAI DENGAN 2021

LESTARI, SABRINA and Fuadah, Luk Luk and Kalsum, Umi (2023) PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, KECAKAPAN MANAJEMEN, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 SAMPAI DENGAN 2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of financial distress, profit management, management ability, and political connections on tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2021. The research method used is descriptive quantitative, the type of data used used, namely secondary data in the form of documentation and literature study, with samples in the form of data from company annual reports issued by manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 to 2021. The results showed that financial distress has a significant effect on aggressiveness tax. Profit management has no effect and is not significant on tax aggressiveness. Management Ability have a significant effect on tax aggressiveness. And the political connection have a significant effect to tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Manajemen Laba, Kecakapan Manajemen, Koneksi Politik dan Agresivitas Pajak.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sabrina Lestari
Date Deposited:	16 Mar 2023 07:21
Last Modified:	16 Mar 2023 07:21
URI:	http://repository.unsri.ac.id/id/eprint/91015

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