Pengaruh Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Idkhiyah, Nurul (2025) Pengaruh Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Undergraduate thesis, UPN Veteran Jawa Timur.

	Text (Cover) 21013010028-cover.pdf Download (3MB)
	Text (Bab 1) 21013010028-bab1.pdf Download (217kB)
	Text (Bab 2) 21013010028-bab2.pdf Restricted to Repository staff only until 17 September 2027. Download (383kB)
	Text (Bab 3) 21013010028-bab3.pdf Restricted to Repository staff only until 17 September 2027. Download (193kB)
	Text (Bab 4) 21013010028-bab4.pdf Restricted to Repository staff only until 17 September 2027. Download (537kB)
	Text (Bab 5) 21013010028-bab5.pdf Download (108kB)
	Text (Daftar Pustaka) 21013010028-daftarpustaka.pdf Download (125kB)
	Text (Lampiran) 21013010028-lampiran.pdf Restricted to Repository staff only Download (851kB)

Abstract

This study aims to analyze and examine the effect of financial distress, firm age, and accounting conservatism on tax avoidance. The population of this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sampling technique employed was purposive sampling, resulting in 65 observational data points. The type of data used in this research is secondary data, obtained from the companies’ financial statements. Data were collected through documentation methods. This research adopts a quantitative approach, with data analysis conducted using multiple linear regression through SPSS version 25. The results indicate that, partially, financial distress has a significant effects on tax avoidance, firm age has a significant effects on tax avoidance, while accounting conservatism has no significant effect on tax avoidance. Simultaneously, financial distress, firm age, and accounting conservatism have a significant effect on tax avoidance.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Trisnaningsih, Sri	NIDN0729096502	trisna.ak@upnjatim.ac.id
Thesis advisor	Widodo, Condro	NIP199203272025061003	condro.widodo.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

Faculty of Economic and Business > Departement of Accounting

Depositing User:

Nurul Idkhiyah

Date Deposited:

18 Sep 2025 07:30

Last Modified:

18 Sep 2025 07:30

URI:

https://repository.upnjatim.ac.id/id/eprint/43756