PENGARUH DIVERSIFIKASI USAHA DAN KEBIJAKAN DIVIDEN TERHADAP TAX AVOIDANCE

Edghar Adhyasta Putra, . (2024) PENGARUH DIVERSIFIKASI USAHA DAN KEBIJAKAN DIVIDEN TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted with the aim of knowing the effect of diversification corporate and dividend policy on tax avoidance. Tax avoidance is measured using the cash effective tax rate. Diversification corporate is measured using by Entropy Index. Measurement of divideng policy measured using by proxy dividend payout ratio. This research is a type of quantitative research that uses secondary data in the form of audited company annual reports and financial reports. The sample used in this research is 92 non-cyclicals sector companies listed on the Indonesia Stock Exchange in the 2018-2021 period by determining the sample using a purposive sampling technique. The technique used to carry out the analysis in this study is a multiple linear regression test. Testing the hypothesis using the help of the Microsoft Excel and StataMP17. Based on the results of the data analysis that has been presented, it can be concluded that 1) diversification corporate has no effect on tax avoidance; 2) dividend policy has no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112189] [Pembimbing: Rahmasari Fahria] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Husnah Nur Laela Ermaya]
Uncontrolled Keywords: Tax Avoidance, Diversification Corporate, and Dividend Policy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Edghar Adhyasta Putra
Date Deposited: 15 Mar 2024 02:39
Last Modified: 15 Mar 2024 02:39
URI: http://repository.upnvj.ac.id/id/eprint/28321

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