Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, and Quality of Profit Against Tax Avoidance

Susanti, 1521031023 (2019) Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, and Quality of Profit Against Tax Avoidance. Masters thesis, Universitas Lampung.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

This study aims to examine the effect of disclosure of derivative transactions, leverage, and earnings quality on tax avoidance. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2011-2017, a sample of 76 companies. Data were analyzed using multiple linear regression analysis. The results prove that disclosure of derivative transactions measured by giving a score of disclosure and leverage measured by debt ratios has a positive effect on tax avoidance activities, while testing earnings quality as measured by using cumulative abnormal returns does not affect tax avoidance measured using the cash effective tax rate. Keywords: Disclosure of Financial Derivative Transactions, Leverage, Profit Quality, Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan transaksi derivatif, leverage, dan kualitas laba terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia dari tahun 2011-2017, sampel penelitian sebesar 76 perusahaan. Data dianalisis dengan menggunakan analisis regresi liniear berganda. Hasil penelitian membuktikan pengungkapan transaksi derivatif yang diukur dengan pemberian skor pengungkapan dan leverage yang diukur dengan rasio hutang berpengaruh positif terhadap aktivitas penghindaran pajak, sedangkan pengujian kualitas laba yang diukur dengan dengan menggunakan cummulative abnormal return tidak berpengaruh terhadap penghindaran pajak yang diukur menggunakan cash effective tax rate. Kata Kunci: Pengungkapan Transaksi Derivatif Keuangan, Leverage, Kualitas Laba, Tax Avoidance.

Jenis Karya Akhir:	Tesis (Masters)
Subyek:	> HB Economic Theory
Program Studi:	Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Pengguna Deposit:	UPT Anita Ekarini
Date Deposited:	19 Mar 2022 15:41
Terakhir diubah:	19 Mar 2022 15:41
URI:	http://digilib.unila.ac.id/id/eprint/55145

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