Peran公司治理dalam备忘录，以防止财务困境和避税

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2022-12-14 DOI:10.24252/jiap.v8i2.32015

P. Tangke, Gracia E. Lauren, Anthony Holly, Robert Jao

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引用次数: 0

摘要

本研究旨在探讨公司治理对财务困境对避税影响的调节作用。本研究使用的理论是代理理论。本研究采用文献资料法获得的二手资料。本研究的数据来源是2018-2020年期间在印度尼西亚证券交易所上市的房地产和房地产行业公司的年度报告。数据分析使用的方法是有调节回归分析。研究结果表明，财务困境对企业避税具有显著的正向影响。此外，由独立专员代理的公司治理可以缓和财务困境对避税的影响。关键词:财务困境，避税，公司治理

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PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate Governance

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Jurnal Ilmiah Akuntansi Peradaban

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