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PENGARUH FINANCIAL DISTRESS DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERIODE 2017-2021

Main Author: Husada, Era Vivianti
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
Financial Distress
Fixed Asset Intensity
Tax Avoidance
Leverage
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/5
https://jurnal.publikacitramedia.com/index.php/jna/article/view/5/3
ctrlnum article-5
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH FINANCIAL DISTRESS DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERIODE 2017-2021</title><creator> Husada, Era Vivianti</creator><subject lang="en-US">Financial Distress</subject><subject lang="en-US">Fixed Asset Intensity</subject><subject lang="en-US">Tax Avoidance</subject><subject lang="en-US">Leverage</subject><description lang="en-US">The aim of this research is to test and analyze the effect of financial distress, fixed asset intensity on tax avoidance with leverage as moderation. The sample for this research uses logistics and transportation companies listed on the Indonesian stock exchange for the 2017-2021 period. The data analysis method uses multiple regression analysis using SPSS version 25 software by carrying out several testing stages. The results of the research show that financial distress has a significant effect on tax avoidance, while fixed asset intensity has no effect on tax avoidance, while Leverage Moderation on the Relationship between Financial Distress and Tax Avoidance and Leverage Moderation on the Relationship between Fixed Asset Intensity and Tax Avoidance have a significant influence. Simultaneously, the variables financial distress and fixed asset intensity simultaneously or jointly influence tax avoidance with leverage as moderation.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-01-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/5</identifier><identifier>10.62237/jna.v1i1.5</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024; 47-71</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/5/3</relation><rights lang="en-US">Copyright (c) 2023 Era Vivianti Husada</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-5</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Husada, Era Vivianti
title PENGARUH FINANCIAL DISTRESS DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERIODE 2017-2021
publisher Publika Citra Media
publishDate 2024
topic Financial Distress
Fixed Asset Intensity
Tax Avoidance
Leverage
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/5
https://jurnal.publikacitramedia.com/index.php/jna/article/view/5/3
contents The aim of this research is to test and analyze the effect of financial distress, fixed asset intensity on tax avoidance with leverage as moderation. The sample for this research uses logistics and transportation companies listed on the Indonesian stock exchange for the 2017-2021 period. The data analysis method uses multiple regression analysis using SPSS version 25 software by carrying out several testing stages. The results of the research show that financial distress has a significant effect on tax avoidance, while fixed asset intensity has no effect on tax avoidance, while Leverage Moderation on the Relationship between Financial Distress and Tax Avoidance and Leverage Moderation on the Relationship between Fixed Asset Intensity and Tax Avoidance have a significant influence. Simultaneously, the variables financial distress and fixed asset intensity simultaneously or jointly influence tax avoidance with leverage as moderation.
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subject_area AKUNTANSI
city KOTA TANGERANG
province BANTEN
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first_indexed 2024-06-13T03:55:51Z
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