PENGARUH KEPEMILIKAN SAHAM ASING, FINANCIAL DISTRESS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN TEKANAN KEUANGAN SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.36085/jamekis.v8i2.7660Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh variabel kepemilikan saham asing, financial distress, dan sales growth terhadap tax Avoidance dengan financial distress sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan purposive sampling, dimana sampel yang diambil sebanyak 68 perusahaan. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan. Uji statistik yang digunakan dalam penelitian ini adalah analisis uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji regresi linier berganda, uji koefisien determinasi, uji f, dan uji t. Hasil penelitian ini menunjukkan bahwa hasil uji t dan f menunjukkan bahwa: (1) kepemilikan saham asing tidak berpengaruh positif terhadap penghindaran pajak (2) financial distress berpengaruh positif terhadap penghindaran pajak (3) sales growth berpengaruh positif terhadap penghindaran pajak (4) financial pressure memoderasi pengaruh kepemilikan saham asing terhadap penghindaran pajak (5) financial pressure memoderasi pengaruh financial distress terhadap penghindaran pajak (6) financial pressure memoderasi pengaruh sales growth terhadap penghindaran pajak.
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