Skripsi

PENGARUH DEFERRED TAX ASSETS, WOMAN DIRECTORS, CEO TENURE, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024)

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This study aims to examine and obtain empirical evidence regarding the effect of deferred tax assets, woman directors, CEO tenure, and financial distress on tax avoidance. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, the final sample consists of 159 companies, yielding 477 observations. The independent variables are deferred tax assets, woman directors, CEO tenure, and financial distress, while the dependent variable is tax avoidance proxied by the Cash Effective Tax Rate (CETR). This study employs a quantitative approach using secondary data. The hypothesis testing is conducted using panel data regression analysis with EViews 12. The results show that deferred tax assets and CEO tenure have a significant positive effect, woman directors have a significant negative effect, whereas financial distress has no significant effect on tax avoidance.

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Availability

Detail Information

Series Title

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Call Number

T1962662026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xiv, 99 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Tax Avoidance
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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