PENGARUH RETURN ON ASSET (ROA), LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016-2018)

EVA HIDAYANI, SAVITRI (2020) PENGARUH RETURN ON ASSET (ROA), LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of return on asset, leverage, institutional ownership and firm size on tax avoidance. The data collection methods used in this study came from the Indonesia Stock Exchange website, www.idx.co.id and data obtained through the study of literature, articles, journals and other written media related to the topic of discussion of this research. The sampling technique used was purposive sampling technique. The data analysis model in this study uses multiple regression analysis techniques with the help of SPSS 25 software. The results of this test indicate that return on asset, leverage and firm size has a significant effect on tax avoidance. While, institutional ownership has no significant effect on tax avoidance. Keywords: Return on asset, Leverage, Institutional ownership, Firm size and Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, leverage, kepemilikan institusional dan ukuran perusahaan terhadap tax avoidance. Data yang digunakan untuk peneitian ini adalah data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini berasal dari website Bursa Efek Indonesia yaitu www.idx.co.id serta data diperoleh melalui studi literature, artikel, jurnal maupun media tertulis lain yang berkaitan dengan topic pembahasan dari penelitian ini. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Model analisis data dalam penelitian ini menggunakan teknik analisis regresi berganda dengan bantuan software SPSS 25. Hasil pengujian ini menunjukkan bahwa return on asset, leverage, dan ukuran perusahaan berpengaruh signifikan terhadap tax avoidance. Sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Kata Kunci: Return on asset, Leverage, Kepemilikan Institusional, Ukuran Perusahaan, dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 492
Call Number: SE/32/21/046
NIM/NIDN Creators: 43216120078
Uncontrolled Keywords: Return on asset, Leverage, Kepemilikan Institusional, Ukuran Perusahaan, 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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 07 Jul 2023 03:08
Last Modified: 07 Jul 2023 03:08
URI: http://repository.mercubuana.ac.id/id/eprint/53870

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