ANALISIS HUBUNGAN ANTARA PENGUNGKAPAN LAPORAN SEGMEN OPERASI DENGAN PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA TAHUN 2008-2014)

PUSPASARI, Gina and FUAD, Fuad (2016) ANALISIS HUBUNGAN ANTARA PENGUNGKAPAN LAPORAN SEGMEN OPERASI DENGAN PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA TAHUN 2008-2014). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study test the relation between corporate tax avoidance and disclosure of operation segment earnings for Indonesian’s Public Companies. The research find that before the adoption of “Pernyataan Standar Akuntansi Keuangan Nomer 05 (PSAK No. 05)” thats about operation segmen disclosure, firm that non-disclosure of operation segment earnings have lower wordlwide effective tax rates. The result are consistent with manager perceiving that non-disclosure of operation segment earnings helps mask tax avoidance behavior. The samples used in this research are 38 public companies listed at Indonesia Stock Exchange that publish the 7 years (2008 – 2014) of Financial Statement. With the Purposive sampling method. The type of data used in this study is a secondary data, in the annual reports of public companies in Indonesia Stock Exchange in 7 years (2008-2009). The analysis method use in regression annalysis. The conclusion that can be drawn from this study is the variable non-disclosure of operation segment earnings for indonesian public companies have significant and positive impact to the tax avoidance behavior. While before and after the implementation of “Pernyataan Standar Akuntansi Keuangan Nomor 05 (PSAK No. 05)” is the same of effective tax rate.

Item Type:Thesis (Undergraduate)
Additional Information:tax avoidance,operation segment disclosure, PSAK No.05
Uncontrolled Keywords:tax avoidance,operation segment disclosure, PSAK No.05
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:51449
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 Jan 2017 14:25
Last Modified:16 Jan 2017 14:25

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