Prisilia, Shofianti (2024) Pengaruh Dinamika Inflasi dan Ukuran Perusahaan terhadap Penghindaran Pajak pada 11 Sektor Industri yang Listing di Bursa Efek Indonesia (BEI) Tahun 2019-2022. (The Influence of Inflation Dynamics and Company Size on Tax Avoidance in 11 Industrial Sectors Listed on the Indonesian Stock Exchange (IDX) in 2019-2022). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
The country's economy is influenced by several things, one of which is the inflation rate and taxes. There are several cases of tax evasion committed by companies in Indonesia that cause the country to lose potential taxes of US$ 14 million per year. Inflation will affect the profit received by the company because of the purchasing power of the community so that it can cause income to decrease. Company size can also affect the level of corporate tax avoidance because they have access to tax consultants who can help with tax planning. This study aims to determine the effect of infiction rate and company size on the level of tax avoidance in 11 industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The population of this study are 11 industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The sampling technique is purposive sampling. Research data comes from secondary data in the form of financial statements. Data analysis using SEM- PLS with the help of the SmartPLS4 analysis tool. In this study there are several tests, namely validity test and reliability test. Hypothesis testing with r-square test and path coefficient. Based on the results of the study, it can be obtained that the inflation rate has a negative and insignificant effect on the level of tax avoidance. Meanwhile, company size has a significant positive effect on the level of tax avoidance. So, it can be concluded that the inflation rate does not have a significant effect on the level of tax avoidance. When inflation increases, the level of tax avoidance carried out by the company does not increase. Meanwhile, company size has a significant effect on the level of tax avoidance. This means that the larger the size of the company, the greater the level of tax avoidance carried out.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Tax avoidance, inflation rate, and company size. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1222000077 Shofianti Prisilia |
Date Deposited: | 19 Aug 2024 02:47 |
Last Modified: | 19 Aug 2024 02:47 |
URI: | http://repository.untag-sby.ac.id/id/eprint/30653 |
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