The Influence of Corporate Risk and Inventory Intensity On Tax Avoidance Pre and Post of Covid-19 Pandemic was Confirmed in Indonesia(Case study on Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) 2 quarters before and after the confirmation of Covid-19)

Naurah, Atika Dina (2021) The Influence of Corporate Risk and Inventory Intensity On Tax Avoidance Pre and Post of Covid-19 Pandemic was Confirmed in Indonesia(Case study on Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) 2 quarters before and after the confirmation of Covid-19). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to know the Influence of Corporate Risk and Inventory Intensity On Tax Avoidance Pre and Post of Covid-19 Pandemic was Confirmed in Indonesia (Case study on Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) 2 quarters before and after the confirmation of Covid-19). This research is developed in the kind of Causal-comparatif by using the quantitative approach. Sampling technique in this research is purposive sampling method that required the company to meets all the sample criteria. This research is conducted on Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX). The time range analyzed in this study is 2 quarters before (Q3 and Q4 in 2019) and after the confirmation of Covid-19 (Q2 and Q3 in 2020). The result shows as the corporate risk variable before the confirmation of Covid-19 has a positive but not too significant effect on the tax avoidance variable. Meanwhile, after the confirmation of Covid-19, corporate risk had a negative but significant or significantly negative effect on tax avoidance. For inventory intensity variable at the time before the confirmation of Covid-19 has a significant positive effect on the tax avoidance variable. But, after the confirmation of covid-19, inventory intensity has a negative and not significant effect on the tax avoidance variable. And, for tax avoidance (CETR) itself shows that there is no significant difference in the average tax avoidance behavior between before and after the confirmation of Covid-19.

Item Type: Thesis (Diploma)
Primary Supervisor: Dr. Fauzan Misra, SE., MSc., Ak., CA, BKP
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 09 Apr 2021 07:22
Last Modified: 09 Apr 2021 07:22
URI: http://scholar.unand.ac.id/id/eprint/74130

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