PENGARUH INSENTIF PAJAK DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI PADA PT. UNILEVER INDONESIA TAHUN 2012-2022
Abstract
This fundamental phenomenon in the world of taxation has had a major impact on the continuity of life currently lived, by opening a global horizon that as residents of a country are obliged to carry out or make financial reporting that is used and managed well and clearly. Both individuals and institutions, groups and companies with reference to an understanding of tax incentives, growth opportunities and accounting conservatism. This research aims to determine the results of the influence of tax incentives and growth opportunities on accounting conservatism at PT. Unilever Indonesia Tbk 2012-2022. The type of method used is quantitative research. The subject of this research is documentation such as secondary data that was in last year's financial report at PT. Unilever Indonesia, using the multiple linear regression method, the instrument used is through statistical documentation in the form of presenting numbers. Data collection was carried out using quantitative data techniques using hypothesis testing stages (t test and f test). The results of this research indicate that the influence of tax incentives and growth opportunities on accounting conservatism at PT. Unilever Indonesia Tbk in 2012-2022 is said to have increased.
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