PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Manufaktur sektor Aneka Industri yang Terdaftar di BEI tahun 2014-2018)

IRPHANSA, IRPHANSA (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Manufaktur sektor Aneka Industri yang Terdaftar di BEI tahun 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

For the state, tax is one of the important sources of revenue that will be used to finance state expenditure, both routine and development expenditure. Conversely, for companies, taxes are an expense that will reduce net income. This study aims to prove empirically about the effect of profitability, leverage, and institutional ownership on tax avoidance. The population used in this study is manufacturing companies in miscellaneous industry sectors listed on the Indonesia Stock Exchange in the 2014- 2018 period. The sample selection method in this study uses purposive sampling, with a total sample according to the criterias are 17 companies. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that profitability has an effect on tax avoidance. While institutional leverage and the ownership insignificant effect the tax avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Tax Avoidance, Miscellaneous Industry Bagi negara, pajak adalah salah satu sumber penerimaan yang penting yang akan digunakan untuk membiayai pengeluaran negara, baik pengeluaran rutin maupun pengeluaran pembangunan. Sebaliknya, bagi perusahaan, pajak merupakan beban yang akan mengurangi laba bersih. Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh profitabilitas, leverage, dan kempemilikan institusional terhadap penghindaran pajak (tax avoidance) . Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor aneka industi terdaftar di bursa efek indonesia periode 2014- 2018. Metode pemilihan sampel dalam penelitian ini menggunakan purposive sampling, dengan jumlah sampel yang sesuai dengan kriteria adalah sebanyak 17 perusahaan. Teknik analisis yang digunakan dalam penelitian adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan Profitabilitas berpengaruh terhadap penghindaran pajak (tax avoidance). Sedangkan leverage dan kepemilikan institusional berpengaruh tidak signifikan terhadap terhadap penghindaran pajak (tax avoidance) Kata kunci: Profitabilitas, Leverage, Kepemilikan Institusional, Penghindaran Pajak, Tax Avoidance, Aneka Industri

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 056
NIM/NIDN Creators: 43216110173
Uncontrolled Keywords: Profitabilitas, Leverage, Kepemilikan Institusional, Penghindaran Pajak, Tax Avoidance, Aneka Industri
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: 02 Feb 2022 07:46
Last Modified: 03 Feb 2022 04:02
URI: http://repository.mercubuana.ac.id/id/eprint/55174

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