PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE
Abstrak
Abstrak
Abstrak
Tujuan penelitian ini adalah untuk menginvestigasi peran corporate governance dalam memoderasi pengaruh financial distress terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah agency theory.
Penelitian ini menggunakan data sekunder yang diperoleh dengan metode dokumentasi. Sumber data penelitian ini adalah laporan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah 60 sampel data. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi.
Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, corporate governance yang diproksikan oleh dewan komisaris independen dapat memoderasi pengaruh financial distress terhadap tax avoidance.
Kata-kata kunci : Financial Distress, Tax Avoidance, Corporate Governance
##submission.copyrightStatement##
##submission.license.cc.by4.footer##Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
