PENGARUH COVID-19 DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI

Sisca Indriana, . (2024) PENGARUH COVID-19 DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of COVID-19 and financial distress on tax avoidance with earnings management as a mediating variable. Observations were made using secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2022. A total of 304 observation data was collected from 76 sample companies. Hypothesis testing in this study uses panel data regression analysis, as well as the Sobel test to test the mediating variable, using STATA analysis tool with a significant level of 5% and 10%. The results of these tests indicate that (1)there is no effect of COVID-19 on tax avoidance, (2)there is no effect of financial distress on tax avoidance, (3)COVID-19 has a negative effect on earnings management, (4) financial distress has a negative effect on earnings management, (5)earnings management has a positive effect on tax avoidance, (6)earnings management mediates the relationship between COVID-19 on tax avoidance, and (7)earnings management mediates the relationship between financial distress on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112118] [Pembimbing: Rahmasari Fahria] [Penguji 1: Amrie Firmansyah] (Penguji 2: Ferry Irawan)
Uncontrolled Keywords: COVID-19, Financial Distress, Earnings Management, and Tax Avoidance.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SISCA INDRIANA
Date Deposited: 19 Sep 2024 03:35
Last Modified: 20 Sep 2024 03:29
URI: http://repository.upnvj.ac.id/id/eprint/31183

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