PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE

Huang, Lina Garten (2024) PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE. Masters thesis, Magister Akuntansi.

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Abstract

Tujuan penelitian ini meliputi: (1) Menguji empiris pengaruh ketidakpastian
lingkungan pada tax avoidance; (2) Menguji empiris pengaruh karakteristik
eksekutif terhadap tax avoidance; (3) Menguji empriris peran ukuran perusahaan
memoderasi pengaruh ketidakpastian lingkungan pada tax avoidance; dan (4)
Untuk uji empriris peran ukuran perusahaan moderasi pengaruh
karakteristik
eksekutif pada tax avoidance. Penelitian memakai desain explanatory research.
Populasi penelitian ini manufaktur publik pada sektor industri makanan dan
minuman menerbitkan laporan keuangannya di BEI pada periode tahun 2018-202.
Metode pengambilan sampel penelitian ini memakai purposive sampling. Teknik
analisis data penelitian ini memakai Model Regression Analysis (MRA). Dari
hasil analisis data disimpulkan: (1) Ketidakpastian Lingkungan memberi pengaruh
pada tax avoidance. (2) Karakteristik Eksekutif berpengaruh pada tax avoidance.
(3) Ketidakpastian lingkungan tidak berpengaruh pada Tax Avoidance Dimoderasi
ukuran perusahaan. (4) Karakteristik Ekeskutif berpengaruh terhadap tax
avoidance yang dimoderasi ukuran perusahaan.

Kata kunci: ketidakpastian lingkungan, karakteristik eksekutif, tax avoidance.

The aims of this study are: (1) To empirically investigate the influence of
environmental uncertainty on tax avoidance; (2) To empirically assess the effect
of executive characteristics on tax avoidance; (3) To empirically examine the
moderating role of company size in the relationship between environmental
uncertainty and tax avoidance; and (4) To empirically analyze the moderating role
of company size in the relationship between executive characteristics and tax
avoidance. The study employed an explanatory design. The study's population
comprises public manufacturing firms in the food and beverage industry that
disclosed their financial reports on the IDX between 2018 and 2023. This study
employed a purposive sampling technique. This study employed MRA as its data
analysis technique. The data analysis results produce the following conclusions:
Environmental volatility influences tax avoidance. Executive characteristics
influence tax avoidance tactics. Environmental volatility do not influences tax
evasion tactics regulated by corporate magnitude. Executive traits influence tax
avoidance; instead, firm size serves as a moderating element.

Keywords: environmental uncertainty, executive characteristics, tax avoidance.

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	11 Jul 2025 03:16
Last Modified:	11 Jul 2025 03:16
URI:	http://untar.idwordpres.com/id/eprint/47751

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