PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Manufaktur Di IDX Tahun 2021 - 2023)

akhsan, abdillah (2025) PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Manufaktur Di IDX Tahun 2021 - 2023). [Tugas Akhir/Skripsi] (Unpublished)

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Abstract

ABSTRACT This study aims to analyse the effect of financial distress and environmental uncertainty on tax avoidance. As well as analysing the moderating effect of business strategy on the effect of financial distress and environmental uncertainty on tax avoidance. This research includes quantitative research, the population is manufacturing companies on the IDX in 2021 - 2023, determining the sample using purposive sampling. The sample was 81 companies. Using secondary data. Data analysis using Moderated Regression Analysis (MRA). The results of the study concluded that financial distress has a significant effect on tax avoidance in manufacturing companies in 2021 - 2023. However, environmental uncertainty has no effect on tax avoidance in manufacturing companies in 2021-2023 while business strategy moderates the effect of environmental uncertainty and financial distress on tax avoidance in manufacturing companies in 2021-2023. Keywords: Business Strategy Environmental Uncertainty Financial Distress Tax Avoidance ABSTRAK Penelitian ini bertujuan untuk menganalisis mengenai pengaruh financial distress dan ketidakpastian lingkungan terhadap penghindaran pajak. Serta menganalisis mengenai efek moderasi dari strategi bisnis atas pengaruh financial distress dan ketidakpastian lingkungan terhadap penghindaran pajak. Penelitian ini termasuk penelitian kuantitatif, populasi adalah Perusahaan manufactur di IDX tahun 2021 – 2023, penentuan sampel menggunakan purposive sampling. Sampel sebanya 81 perusahaan. Menggunakan data sekunder. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menyimpulkan financial distress berpengaruh signifikan terhadap penghindaran pajak pada Perusahaan manufactur tahun 2021 – 2023. Namun Ketidakpastian lingkungan tidak berpengaruh terhadap penghindaran pajak pada Perusahaan manufactur tahun 2021 – 2023 sedangkan Strategi bisnis memoderasi pengaruh ketidakpastian lingkungan dan financial distress terhadap penghindaran pajak pada Perusahaan manufactur tahun 2021 – 2023 Kata Kunci : Strategi Bisnis Ketidakpastian Lingkungan Financial Distress Penghindaran Pajak

Item Type:	Tugas Akhir/Skripsi
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business > Master In Accounting Study Program
Depositing User:	abdillah akhsan
Date Deposited:	29 Apr 2025 02:32
Last Modified:	29 Apr 2025 02:32
URI:	http://erepository.uwks.ac.id/id/eprint/19635

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