PENGARUH KEMAMPUAN MANAJERIAL, MULTINATIONALITY, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE

Zahra Bahira, . (2023) PENGARUH KEMAMPUAN MANAJERIAL, MULTINATIONALITY, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted with the intention to show and test the effect of managerial ability, multinationality, and political connections on tax avoidance with leverage and profitability as control variables. Tax avoidance in this study is proxied by the Abnormal Book Tax Difference (ABTD). This research is a quantitative research and uses manufacturing companies listed on the IDX for the 2018-2021 period as research objects. The sampling technique used purposive sampling with a total of 600 samples obtained from 150 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 16. Based on the results of the hypothesis testing that has been done, it means that 1) Managerial ability has a positive effect on tax avoidance; 2) Multinationality has a positive effect on tax avoidance; 3) Political connection has no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112006] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Tax Avoidance; Managerial Ability; Multinationality; and Political Connections
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Zahra Bahira
Date Deposited: 24 Jul 2023 03:32
Last Modified: 24 Jul 2023 03:32
URI: http://repository.upnvj.ac.id/id/eprint/24662

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