Pratama, Aulia Rintan Bunga (2006) Pengaruh struktur modal, Beban Pajak Tangguhan Dan Resiko Perusahaan Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to examine whether capital structure, deferred tax expense, and corporate risk affect tax avoidance in property and real estate companies. This research employed a descriptive quantitative method using panel data. The data were obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, collected from the official IDX website and the respective companies’ websites. The sample was selected using a purposive sampling technique, resulting in 15 companies with a total of 45 observations. Data analysis was conducted using panel data regression with E-Views 12 software. The independent variables in this study were capital structure (measured by the Debt-to-Equity Ratio/DER), deferred tax expense, and corporate risk. The dependent variable was tax avoidance, measured using the Effective Tax Rate (ETR)
The results indicate that, simultaneously, capital structure, deferred tax expense, and corporate risk have a significant effect on tax avoidance. However, partially, only corporate risk has a negative and significant effect on tax avoidance. Meanwhile, capital structure and deferred tax expense do not have a significant effect on tax avoidance. The higher the corporate risk, the lower the tendency of companies to engage in tax avoidance. This finding suggests that companies with higher risk tend to be more cautious in making tax-related decisions to avoid sanctions and maintain business stability. Furthermore, the level of capital structure and deferred tax expense is not the primary consideration for companies in practicing tax avoidance during the research period.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Putri, Anisa 0419126403 |
| Keywords / Kata Kunci: | Penghindaran Pajak, Struktur Modal, Beban Pajak Tangguhan, Risiko Perusahaan |
| Subjects: | Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Aulia Rintan |
| Date Deposited: | 11 Aug 2026 03:28 |
| Last Modified: | 11 Aug 2026 03:28 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10499 |
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