Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | computer (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xv, 92 pages : illustration ; appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S-Pdf | 14-21-871636223 | TERSEDIA |
| No review available for this collection: 20474189 |
Abstract
ABSTRAK
Penelitian ini memeriksa risiko kebangkrutan terhadap penghindaran pajak pada perusahaan non-manufaktur serta bagaimana pengaruh moderasi independensi dewan komisaris terhadap pengaruh risiko kebangkrutan terhadap penghindaran pajak tersebut. Penelitian ini menggunakan sampel perusahaan non manufaktur pada tahun 2014-2016 yang terdaftar pada bursa efek indonesia. Hasil regresi menunjukkan bahwa terdapat pengaruh negatif signifikan antara risiko kebangkrutan terhadap penghindaran pajak, dan lebih penting lagi kami menemukan bahwa moderasi independensi dewan komisaris tidak berpengaruh signifikan pada pengaruh risiko kebangkrutan terhadap penghindaran pajak.
ABSTRACT
This study examines the bankruptcy risk against tax avoidance in non manufacturing companies and how the influence of moderation of board of commissioners 39 independence on the effect of bankruptcy risk on tax avoidance. This study uses a sample of non manufacturing companies in 2014 2016 listed in Indonesia Stock Exchange. The regression results show that there is a significant negative effect between the bankruptcy risk against tax avoidance, and more importantly we find that the independence of the board of commissioners has no significant effect on the effect of bankruptcy risk on tax avoidance.
Penelitian ini memeriksa risiko kebangkrutan terhadap penghindaran pajak pada perusahaan non-manufaktur serta bagaimana pengaruh moderasi independensi dewan komisaris terhadap pengaruh risiko kebangkrutan terhadap penghindaran pajak tersebut. Penelitian ini menggunakan sampel perusahaan non manufaktur pada tahun 2014-2016 yang terdaftar pada bursa efek indonesia. Hasil regresi menunjukkan bahwa terdapat pengaruh negatif signifikan antara risiko kebangkrutan terhadap penghindaran pajak, dan lebih penting lagi kami menemukan bahwa moderasi independensi dewan komisaris tidak berpengaruh signifikan pada pengaruh risiko kebangkrutan terhadap penghindaran pajak.
ABSTRACT
This study examines the bankruptcy risk against tax avoidance in non manufacturing companies and how the influence of moderation of board of commissioners 39 independence on the effect of bankruptcy risk on tax avoidance. This study uses a sample of non manufacturing companies in 2014 2016 listed in Indonesia Stock Exchange. The regression results show that there is a significant negative effect between the bankruptcy risk against tax avoidance, and more importantly we find that the independence of the board of commissioners has no significant effect on the effect of bankruptcy risk on tax avoidance.