CORPORATE RISK-TAKING DAN TAX AVOIDANCE

Abstract

ABSTRACT
The purpose of this study to determine the effect of corporate risk-taking against tax avoidance .
The samples using purposive sampling technique . Analysis of study data using linear regression .
The analysis showed that the corporate risk-taking effect on tax avoidance . The higher the
corporate risk- taking, it will lower the tax avoidance , which is indicated by the high cash efective
tax ratio .
Keywords : Corporate Risk -Taking , Tax Avoidance .

ABSTRAK
Penelitian ini memiliki tujuan untuk mengetahui pengaruh corporate risk-taking terhadap tax
avoidance. Penentuan sampel menggunakan teknik purposive sampling. Analisis data penelitian
menggunakan regresi linear. Hasil analisis menunjukkan bahwa corporate risk-taking berpengaruh
pada tax avoidance. Semakin tinggi corporate risk-taking, maka tax avoidance akan semakin rendah,
yang ditunjukkan dengan tingginya cash efective tax ratio .
Kata kunci: Corporate Risk-Taking, Tax Avoidance.