ANALISIS PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021

NURLAILI, MUTIA and Abukosim, Abukosim and Rahmawati, Meita (2022) ANALISIS PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021. Undergraduate thesis, Universitas Sriwijaya.

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Abstract

Tax is a very important element for a country. This is because most of the state's revenue comes from the tax sector. This study aims to reexamine the effect of financial distress, earnings management, and leverage variables on tax aggressiveness. The sample in this study was 92 mining companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The independent variables in this study are financial distress, earnings management, and leverage, while the dependent variable in this study is tax aggressiveness. Determination of the sample using purposive sampling method. Data analysis used descriptive statistical tests, classic assumption tests, multiple regression analysis and Goodness of Fit testing using the SPSS program. The results of this study indicate that the earnings management and leverage variables affect tax aggressiveness, variable financial distress has not effect on tax aggressiveness. Keywords: Financial distress,earnings management,leverage, tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	financial distress, manajemen laba, leverage, agresivitas pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mutia Nurlaili
Date Deposited:	30 Aug 2022 08:00
Last Modified:	30 Aug 2022 08:00
URI:	http://repository.unsri.ac.id/id/eprint/78038

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