PENGARUH KEPEMILIKAN ISTITUSIONAL, RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi empiris pada perusahaan sub sektor food and beverage yang terdaftar di BEI periode 2012-2016)

DAHANA, CELLINA BIAS (2019) PENGARUH KEPEMILIKAN ISTITUSIONAL, RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi empiris pada perusahaan sub sektor food and beverage yang terdaftar di BEI periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of Institusional Ownership,Corporate Risk and Profitability on Tax Avoidance. Tax Avoidance is measured using the cash effective tax rate (CETR). This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report listing on the Indonesia Stock Exchange period 2012-2016 The research population was manufacture companies on food and beverage sector listed in Indonesia Stock Exchange period 2012-2016 resulting in 10 companies that quality as a sample. Multiple regression analysis was conducted using SPSS version 21 for windows. The test results showed of four hypotheses proposed hypothesis two accepted hypothesis. Based on the result of multiple regression analysis with a significance level of 5%, the results of this study conclude that : (1) Institusional Ownership has an effect significance on tax avoidance with proxy CETR with significance value 0,049<0,05 (2) Corporate Risk has an effects significance on tax avoidance with proxy CETR with significance value 0,012<0,05 (3) Profitability has no effect on tax avoidance with proxy CETR with significance value 0,276>0,05. And the amount of determination of the case (adjusted R2) of 11,7%. Keywords: Institusional Ownership, Corporate Risk, Profitability, and Tax Avoidance. Penelitian ini untuk menguji pengaruh Kepemilikan Institusional, Risiko Perusahaan dan Profitabilitas terhadap Tax Avoidance. Tax avoidance diukur menggunakan cash effective tax rate (CETR). Penelitian empiris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan tahunan yang terdaftar di BEI periode 2012-2018. Populasi penelitian ini adalah perusahaan manufaktur sektor makanan dan minuman di BEI periode 2012-2016 dengan jumlah sebanyak 10 sampel perusahaan. Analisis regresi berganda dilakukan menggunakan SPSS versi 21. Hasil tes menunjukkan tiga hipotesis yang diajukan hanya terdapat dua hipotesis yang diterima. Berdasarkan hasil analisis regresi berganda dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan : (1) Kepemilikan Institusional berpengaruh signifikan terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,049<0,05 (2) Risiko Perusahaan berpengaruh signifikan terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,012>0,05 (3) Profitabilitas tidak berpengaruh terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,276>0,05. Dan besarnya koefisien determinasi (adjusted R2) sebesar 11,7%. Kata Kunci: Kepemilikan Institusional, Risiko perusahaan, Profitabilitas dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 104
NIM/NIDN Creators: 43214120231
Uncontrolled Keywords: Kepemilikan Institusional, Risiko perusahaan, Profitabilitas dan Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Dec 2021 16:40
Last Modified: 26 Jan 2022 06:39
URI: http://repository.mercubuana.ac.id/id/eprint/51426

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