PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP TAX AGGRESSIVENESS (Studi pada Perusahaan Sektor Properti dan Real Estate di Bursa Efek Indonesia dan Malaysia Tahun 2020-2023)

    Zenab Nurillahi, - and Memen Kustiawan, - and Aristanti Widyaningsih, - (2025) PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP TAX AGGRESSIVENESS (Studi pada Perusahaan Sektor Properti dan Real Estate di Bursa Efek Indonesia dan Malaysia Tahun 2020-2023). S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk menguji pengaruh dari financial distress dan ukuran perusahaan terhadap tax aggressiveness. Penelitian ini dilakukan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia dan Malaysia periode 2020-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh data sebanyak 155 perusahaan. Teknik analisis data yang digunakan dalam melakukan uji hipotesis yaitu analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial distress tidak berpengaruh terhadap tax aggressiveness, ukuran perusahaan berpengaruh positif terhadap tax aggressiveness, dan financial distress dan ukuran perusahaan berpengaruh secara simultan terhadap tax aggressiveness.
    This study aims to test the effect of financial distress and firm size on tax aggressiveness. This study was conducted on property and real estate sector companies listed on the Indonesia and Malaysia Stock Exchanges for the period 2020-2023. The sampling method used was purposive sampling and the data was obtained from 155 companies. The data analysis technique used in conducting the hypothesis test was panel data regression analysis. The results of the study show that financial distress has no effect on tax aggressiveness, firm size has a positive effect on tax aggressiveness, and financial distress and firm size have a simultaneous effect on tax aggressiveness.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?hl=id&user=F7jYNpAAAAAJ SINTA ID Memen Kustiawan : 259600 Aristanti Widyaningsih : 5975674
    Uncontrolled Keywords: Book-Tax Difference, Financial Distress, Ukuran Perusahaan, Agresivitas Pajak, Penghindaran Pajak, Accounting
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Zenab Nurillahi
    Date Deposited: 21 Apr 2025 02:46
    Last Modified: 21 Apr 2025 02:46
    URI: http://repository.upi.edu/id/eprint/132230

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