Fajar Sari, Handayani (2021) KONEKSI POLITIK, KERAGAMAN GENDER, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh koneksi politik, keragaman gender, dan karakter eksekutif terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020. Teknik pengambilan sampel dengan teknik purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Penelitian ini menggunakan data sekunder. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan metode analisis regresi data panel. Hasil penelitian ini membuktikan bahwa : (1) koneksi politik berpengaruh terhadap tax avoidance. (2) keragaman gender berpengaruh terhadap tax avoidance. (3) karakter eksekutif berpengaruh terhadap tax avoidance This study aims to examine the effect of political connections, gender diversity, and executive character on Tax Avoidance. The population used in this study is the Consumer Goods Manufacturing Industry Sector Listed on the Indonesia Stock Exchange in 2016 – 2020. The sampling technique is purposive sampling technique and a sample of 18 companies is obtained. This study uses secondary data. The data analysis technique used is quantitative analysis using panel data regression analysis method. The results of this study prove that: (1) political connections have an effect on tax avoidance. (2) gender diversity has an effect on tax avoidance. (3) executive character has an effect on tax avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Tax Avoidance, Koneksi Politik, Keragaman Gender, dan Karakter Eksekutif. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Fajar Sari Handayani | ||||||||
| Date Deposited: | 31 Dec 2021 03:03 | ||||||||
| Last Modified: | 31 Dec 2021 03:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6512 |
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