PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018)

SAPUTRA, HERI (2020) PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh: 1) Kepemilikan Manajerial terhadap Tax Avoidance, 2) Profitabilitas terhadap Tac Avoidance, 3) Intensitas Aset Tetap terhadap Tax Avoidance, dan 4) Kepemilikan Manajerial, Profitabilitas, dan Intensitas Aset Tetap terhadap Tax Avoidance. Data yang digunakan adalah data perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 – 2018. Total sampel pada penelitian ini sebanyak 23 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dan pengujian hipotesis dengan menggunakan SPSS 25. Hasil penelitian ini menunjukan bahwa : Kepemilikan Manajerial tidak berpengaruh terhadap Tax Avoidance, Intensitas Aset Teteap tidak berpengaruh terhadap Tax Avoidance, dan Profitabilitas berpengaruh negatif terhadap Tax Avoidance. Kata kunci : Kepemilikan Manajerial, Profitabilitas, Intensitas Aset Tetap, Tax Avoidance. This study aimed to determine the effect of: 1) Managerial Ownership on Tax Avoidance, 2) Profitability of the Tax Avoidance, 3) Intensity of Fixed Assets on Tax Avoidance, and 4) Managerial Ownership, profitability, and the Intensity of Fixed Assets on Tax Avoidance. The data used is data Miscellaneous Industry Sector Manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2016 - 2018. The total sample in this study as many as 23 companies using purposive sampling method. The data used is secondary data obtained from the Indonesian Stock Exchange (IDX) and hypothesis testing using SPSS 25. These results indicate that: Managerial Ownership no effect on Tax Avoidance, Intensity of Fixed Assets had not effect on Tax Avoidance and negatively affect profitability Tax Avoidance. Keywords: Managerial Ownership, Profitability, Intensity Fixed Assets, Tax Avoidance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216010044
Additional Information: Kepemilikan Manajerial, Profitabilitas, Intensitas Aset Tetap, Tax Avoidance.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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: 28 Jan 2022 12:06
Last Modified: 28 Jan 2022 12:06
URI: http://repository.mercubuana.ac.id/id/eprint/54895

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