YULINAWATI, THERESIA (2025) PENGARUH SOLVABILITAS, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2019-2023. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Solvency, Institutional Ownership, and Profitability on Tax Avoidance in service companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. Tax Avoidance is a legal strategy used by companies to reduce their tax burden, but it can have an impact on state revenue. This study uses a quantitative method with a causal approach, namely a cause-and-effect relationship, with secondary data obtained from the annual financial reports of service companies published on the IDX. The independent variables used are solvency, measured by the Debt to Asset Ratio (DER); Institutional Ownership, measured by the percentage of shares owned by institutions; and profitability, measured by Return on Assets (ROA). Meanwhile, the dependent variable, tax avoidance, is measured using the Effective Tax Rate (ETR). The research sample was selected using purposive sampling, consisting of 40 companies with a total of 145 observations listed on the Indonesia Stock Exchange for the period 2019-2023. The analysis method used wasregression using SPSS for analytical tools. The results of this study provide an understanding that the two variables studied have a positive effect on tax avoidance. This indicates that the higher a company's DER and ROA, the greater the likelihood of tax avoidance practices. This study suggests that companies need to be more selective and careful in formulating financing strategies, especially in the use of debt as a source of capital, and expand the scope of variables analyzed. Keyword : Solvency, Institutional Ownership, Profitability, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Solvabilitas, Kepemilikan Institusional, dan Profitabilitas terhadap Tax Avoidance. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal yaitu hubungan sebab akibat dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan miscellaneous yang dipublikasikan di BEI. Populasi periode 2019 sampai 2023, dengan menggunakan metode Purposive Sampling, diperoleh sampel 40 perusahaan. Metode analisis yang digunakan adalah regresi linear berganda yang diolah menggunakan program SPSS 26. Hasil pengujian hipotesis menujukkan bahwa variabel Solvabilitas & Profitabilitas memiliki pengaruh positif yang signifikan terhadap Tax Avoidance, sedangkan variabel Kepemilikan Institusional memiliki pengaruh negatif yang siginifikan terhadap Tax Avoidance. Hal ini mengindikasikan semakin besar DER dan ROA perusahaan akan semakin meningkatkan kemungkinan praktik Tax Avoidance yang dilakukan. Penelitian ini memberikan harapan agar perusahaan lebih selektif dalam menentukan strategi pembiayaan, terutama dalam pemanfaatan utang, sekaligus memperluas variabel yang dianalisis Kata Kunci: Solvabilitas, Kepemilikan Institusional, Profitabilitas, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110136 |
| Uncontrolled Keywords: | Solvabilitas, Kepemilikan Institusional, Profitabilitas, Tax Avoidance |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 08 Dec 2025 08:00 |
| Last Modified: | 08 Dec 2025 08:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/100332 |
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