PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN (SIZE), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

MARYATI, GALUH (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN (SIZE), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to determine the Effect of Institutional Ownership, Company Size, and Capital Intensity on Tax Avoidance (An Empirical Study on Consumer Goods sector of the listed Manufacturing Industry on the IDX) of 24 companies with a period of observations from 2013 to 2017. The method used in this research was analytical method in which the data were taken by using multiple regression analysis. This study showed that Institutional Ownership and Capital Size did not affect tax avoidance whereas Capital Intensity had a significant effect on tax avoidance in Consumer Goods sector of the listed Manufacturing Industry on the IDX. Keywords: Institutional Ownership, Company Size, Capital Intensity, Tax Avoidance. Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemilikan Institusional, Ukuran Perusahaan (size), dan Capital Intensity terhadap Tax Avoidance ( Studi empiris pada perusahaan manufaktur sektor Industri Barang Konsumsi yang Tercatat di BEI) data yang diperoleh sebanyak 12 Perusahaan dengan priode pengamatan sejak tahun 2013 sampai 2017. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Penelitian ini menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh signifikan terhadap tax avoidance pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia. Kata kunci: Kepemilikan Institusional, Ukuran perusahaan, capital intensity, tax avoidance.

Item Type: Thesis (S1)
NIM: 43214010300
Uncontrolled Keywords: Kepemilikan Institusional, Ukuran perusahaan, capital intensity, tax avoidance.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 17 Oct 2019 02:51
Last Modified: 17 Oct 2019 02:51
URI: http://repository.mercubuana.ac.id/id/eprint/49839

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