| dc.contributor.author | Cahyani, Pramesti Regista | |
| dc.date.accessioned | 2026-02-22T17:00:50Z | |
| dc.date.available | 2026-02-22T17:00:50Z | |
| dc.date.issued | 2023 | |
| dc.identifier.issn | Luky Patricia Widianingsih | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/9194 | |
| dc.description | The shock given by the Covid-19 pandemi had a negatif impact on the economy including the closure of many industries, trade, services and physical restrictions on the community so that it hampired the mobility of economic activities and public life. The decline in people's purchasing power due to layoffs and salary reductions. The industry that has been affected by the decline in people's purchasing power is the consumer goods sector because it is considered that its fulfillment can be temporarily postponed. The existence of a crisis tends to make companies carry out more intense and aggressive earnings management. Companies conducting earnings management usually aim for tax avoidance. This research was made to determine the effect of earnings management and on tax evasion before and during the pandemi in the consumer goods sector. The results of this study are that in the pre-pandemi period (2017- 2018) the effect of earnings management on tax evasion is significantly possitive, and during the pandemi period (2020-2021) the effect of earnings management on tax evasion is significantly negative. | en_US |
| dc.description.abstract | Guncangan yang diberikan oleh pandemi Covid-19 memberikan dampak negatif bagi perekonomian meliputi penutupan banyak industri, perdagangan, jasa serta pembatasan fisik masyarakat sehingga menghambat mobilitas kegiatan ekonomi dan kehidupan publik. Penurunan daya beli masyarakat akibat PHK dan pengurangan gaji. Industri yang terdampak dari penurunan daya beli masyarakat adalah sektor barang konsumen karena dianggap pemenuhannya dapat ditunda sementara. Keberadaan krisis cenderung membuat perusahaan melakukan manajemen laba lebih intens dan agresif. Perusahaan melakukan manajemen laba biasanya bertujuan untuk penghindaran pajak. Penelitian ini dibuat untuk mengetahui pengaruh manajemen laba dan terhadap penghindaran pajak sebelum dan di masa pandemi sektor barang konsumen. Hasil penelitian ini adalah Pada periode sebelum pandemi (2017-2018) pengaruh manajemen laba terhadap penghindaran pajak adalah signifikan positif, dan Pada periode saat pandemi (2020-2021) pengaruh manajemen laba terhadap penghindaran pajak adalah signifikan negatif. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Ciputra | en_US |
| dc.subject | Pandemi Covid-19 | en_US |
| dc.subject | Expgenous Shock | en_US |
| dc.subject | Manajemen Laba | en_US |
| dc.subject | Penghindaran Pajak | en_US |
| dc.subject | Earnings Management | en_US |
| dc.subject | Tax Avoidance | en_US |
| dc.title | Pengaruh Manajemen Laba Terhadap Penghindaran Pajak Sebelum dan Di Masa Pandemi Covid-19 (Studi kasus: Perusahaan Sektor Barang Konsumen) | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.kodeprodi | 62201 | |
