FINANCIAL CONSTRAINTS DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA DETERMINAN TAX AVOIDANCE

Dica Lady, Silvera and Achmad, hizazi and M. Syurya, Hidayat and SRI, RAHAYU (2022) FINANCIAL CONSTRAINTS DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA DETERMINAN TAX AVOIDANCE. S3 thesis, Universitas Jambi.

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Abstract

ABSTRAK Tujuan penelitian yaitu menguji secara empiris pengaruh foreign activity, corporate social responsibility, dan political connection terhadap tax avoidance dengan financial constraint dan corporate governance sebagai pemoderasi, serta menguji pengaruh political connection terhadap corporate social responsibility. Objek pada penelitian ini yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode yang digunakan untuk menjawab rumusan masalah yaitu regresi data panel, hasil penelitian membuktikan bahwa foreign activity, corporate social responsibility, dan political connection berpengaruh positif signifikan terhadap tax avoidance. Hasil penelitian membuktikan bahwa political connection berpengaruh positif dan signifikan terhadap corporate social responsibility, selanjutnya hasil penelitian membuktikan bahwa corporate governance dapat memperlemah pengaruh positif foreign activity, corporate social responsibility dan political connection terhadap tax avoidance. Hasil penelitian membuktikan bahwa financial constraint dapat memperkuat pengaruh positif corporate social responsibility terhadap tax avoidance. Kata Kunci: Foreign Activity, Corporate Social Responsibility, Political Connection, Tax Avoidance, Financial Constraint, Corporate Governance ABSTRACT The research objectives are to empirically examine the effect of foreign activities, corporate social responsibility, and political connection on tax avoidance with financial constraints and corporate governance as moderating variables, as well as examine the effect of political connection on corporate social responsibility. The objects in this study are all companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The method used to answer the problem formulation is panel data regression. The results of the study prove that foreign activities, corporate social responsibility, and political connection have a significant positive effect on tax avoidance. The results of the study prove that political connection have a positive and significant effect on corporate social responsibility. Further research results prove that corporate governance can weaken the positive impact of foreign activities, corporate social responsibility and political connection on tax avoidance. The results of the study prove that financial constraints can strengthen the positive impact of corporate social responsibility on tax avoidance. Keywords: Foreign Activity, Corporate Social Responsibility, Political Connection, Tax Avoidance, Financial Constraint, Corporate Governance

Type:	Thesis (S3)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Pascasarjana > Ilmu Ekonomi
Depositing User:	SILVERA
Date Deposited:	28 Mar 2022 02:25
Last Modified:	28 Mar 2022 02:25
URI:	https://repository.unja.ac.id/id/eprint/32197

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