Pengaruh Kualitas Audit, Konservatisme Akuntansi, Financial Distress dan Leverage terhadap Tax Avoidance pada Sub Sektor Bank yang terdaftar di Bursa Efek Indonesia 2017 -2023
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Simarmata, Epergamus
Subject
Akuntansi
Datestamp
2024-09-03 05:29:00
Abstract :
Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance. Design/methodology/approach - This research uses quantitative research. The sample in this study is a bank sub-sector company listed on the Indonesia Stock Exchange in 2017-2023. The sample selection is based on certain criteria using purposive sampling method, from 47 bank sub-sector companies, there are 14 companies that meet the criteria to be sampled. The analysis technique used to test the hypothesis is multiple linear analysis using Eviews 9 software. Findings - The results of this study found that Audit Quality has a negative but statistically insignificant effect on Tax Avoidance, while Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Then, Financial Distress has a negative but statistically insignificant effect on Tax Avoidance while Leverage has a positive and statistically significant effect on Tax Avoidance.
Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance. Design/methodology/approach - This research uses quantitative research. The sample in this study is a bank sub-sector company listed on the Indonesia Stock Exchange in 2017-2023. The sample selection is based on certain criteria using purposive sampling method, from 47 bank sub-sector companies, there are 14 companies that meet the criteria to be sampled. The analysis technique used to test the hypothesis is multiple linear analysis using Eviews 9 software. Findings - The results of this study found that Audit Quality has a negative but statistically insignificant effect on Tax Avoidance, while Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Then, Financial Distress has a negative but statistically insignificant effect on Tax Avoidance while Leverage has a positive and statistically significant effect on Tax Avoidance.
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