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Donny Indradi
Universitas Pamulang,Tangerang Selatan
Economics, Econometrics & Finance

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ANALISIS PENGHINDARAN PAJAK DENGAN PENDEKATAN FINANCIAL DISTRESS DAN PROFITABILITAS Indra Iman Sumantri; Donny Indradi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2320

Abstract

This study aims to analyze tax avoidance with a financial distress approach and profitability approach in consumer goods industry sector companies listed on the IDX in 2013-2017. This research uses quantitative research methods with secondary data obtained through intermediate media that has been processed and has been documented. The population in this study were forty-four companies after being selected using purposive sampling into as many as fourteen companies with five years of research so that the total sample was 70. This study used a hypothesis testing tool, namely multiple linear regression test, partial test (t test), the coefficient of determination, the correlation coefficient test, with a significance level of 5%. The result of this research is that financial distress has a negative and significant effect on tax avoidance. Profitability has no effect on tax avoidance. Keywords : Financial Distress, Profitabilitas, Tax Avoidance
Co-Authors Indra Iman Sumantri