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PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

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Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The type and data used in this research is secondary data obtained from the official IDX website and the websites of each company. The sampling method used was the purposive sampling method. The analytical method used is multiple regression analysis with the SPSS application. The results of this research show that Financial Distress and Gender Diversity have a positive effect on tax aggressiveness, while political connections have a negative effect on tax aggressiveness.

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Detail Information

Series Title

-

Call Number

T1566032024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xiii, 13 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Pajak dan perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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