Halim, Basten Roberto (2019) Analisis Pengaruh Upaya Penghindaran Pajak terhadap Biaya Ekuitas pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Modal merupakan salah satu bagian penting dalam menjalankan susatu kegiatan ekonomi. Modal dapat berasal dari beberapa sumber salah satunya yaitu saham. Tujuan dilakukan studi analisis penelitian ini untuk menjelaskan dan memperkenalkan apa saja pengaruh tindakan penghindaran pajak terhadap biaya ekuitas suatu perushaaan. Penelitian ini dilakukan dengan menggunakan sampel data perusahaan yang terdaftardi Bursa Efek Indonesia dalam jangka waktu Tahun 2013 sampai 2017. Sampel yang digunakan sebanyak 145 perusahaan setelah dikecualikan perusahaan yang memiliki efek penghindaran pajak negatif dan laporan keuangan yang tidak lengkap atau tidak memenuhi kriteria. Penelitian dilakukan dengan metode time series dan cross sectional. Penelitian juga meliputi variabel moderasi untuk memperkuat hubungan penghindaran pajak terhadap biaya ekuitas. Variabel moderasi marginal insentif, pengawasan pihak luar dan kualitas informasi terbukti dalam memberikan efek peningkatan pengaruh penghindaran pajak terhadap biaya ekuitas perushaan. Hal ini menunjukkan adanya banyak faktor yang mempengaruhi biaya ekuitas selain penghindaran pajak. Pengukuran biaya ekuitas yang digunakan Capital Asset Pricing Model merupakan salah satu model pengukuran biaya ekuitas yang bisa diterapkan dalam Indonesia. Hasil penelitan menunjukkan hubungan tidak signifikan antar penghindaran pajak dengan biaya ekuitas. Penelitian tersebut menunjukkan hasil regresi yang menyatakan bahwa pengaruh biaya ekuitas yang diukur dengan CAPM terhadap upaya penghindaran pajak yang diukur dengan ETR tidak menunjukkan adanya pengaruh signifikan. Hasil penelitian ini hanya berfokus pada Indonesia hanya dapat memberikan manfaat informasi bagi perusahaan yang Indonesia. ********************************************************************** Equity is the one of the most crucial part in doing business. Equity can obtain from various funding way either from share. The purpose of this research analysis study is to explain and introduce what are the effects of tax avoidance measures on the cost of equity in a company. This research was conducted using a sample of company data registered in the Indonesia Stock Exchange in the period 2013 to 2017. The sample used was 145 companies after being excluded companies that have the effect of avoiding negative taxes and financial statements that are incomplete or do not meet the criteria. The research is using combination of time series and cross sectional method. Research also includes moderation variables to strengthen the relationship of tax avoidance to the cost of equity. The variable of marginal moderation of incentives, outside party supervision and information quality are proven to have an effect of increasing the effect of tax avoidance on the cost of corporate equity. This shows that there are many factors that affect the cost of equity in addition to tax avoidance. The measurement of equity costs used by Capital Asset Pricing Model is one of the equity cost measurement models that can be applied in Indonesia. The research result shows that relationship between tax avoidance with the cost of equity. Therefore the results of these studies produce regression results indicate that cost of equity measured with CAPM have no significant relation on tax avoidance efforts as measured by ETR. The results of this study only focus on Indonesia, which can only provide information benefits for Indonesian companies.
Item Type: | Thesis (Undergraduate) |
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Additional Information: | Similarity: 23 |
Uncontrolled Keywords: | Cost of Equity, Tax Avoidance, Marginal Incentives, Outside Monitoring, Information Quality |
Subjects: | H Social Sciences > HF Commerce > Business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | School of Economic and Business > Accounting |
SWORD Depositor: | Admin Repository Universitas Internasional Batam |
Depositing User: | Admin Repository Universitas Internasional Batam |
Date Deposited: | 21 Oct 2019 10:10 |
Last Modified: | 05 Oct 2020 07:48 |
URI: | http://repository.uib.ac.id/id/eprint/1944 |
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