Theresia, Fransisca (2022) Pengaruh Kepatuhan Pajak dan Penghindaran Pajak Terhadap Strategi Bisnis Defender. bachelor thesis, Podomoro University.
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Abstract
Tujuan utama dari penelitian ini adalah untuk menganalisis kepatuhan pajak dan penghindaran pajak pada strategi bisnis defender. Penelitian ini merupakan penelitian deskriptif kualitatif dengan metode penelitian. Sampel yang digunakan dalam penelitian ini adalah data sekunder LQ45 periode 2016-2019, dan berdasarkan metode purposive sampling diperoleh 23 perusahaan. Variabel kepatuhan pajak dan strategi bisnis defender menggunakan variabel dummy. Variabel penghindaran pajak menggunakan proksi CETR. Data dalam penelitian ini diolah menggunakan SPSS (Statistical Package for Social Sciences) dengan metode Regresi Linier Logistik. Hasil penelitian menunjukkan bahwa kepatuhan pajak berpengaruh signifikan terhadap bisnis strategi defender dan tax avoidance tidak berpengaruh signifikan terhadap bisnis strategi defender.
| Item Type: | Thesis (bachelor) | ||||||||||||
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| Contributors (Pembimbing): |
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| Uncontrolled Keywords: | kepatuhan pajak, penghindaran pajak, strategi bisnis defender | ||||||||||||
| Subjects: | Accounting | ||||||||||||
| Divisions: | Prodi Akuntansi | ||||||||||||
| Depositing User: | Kurnia Sholihah | ||||||||||||
| Date Deposited: | 21 Jun 2022 04:08 | ||||||||||||
| Last Modified: | 21 Jun 2022 04:08 | ||||||||||||
| URI: | http://repository.podomorouniversity.ac.id/id/eprint/617 |
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