PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN (SIZE), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

MARYATI, GALUH (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN (SIZE), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017). S1 thesis, Universitas Mercu Buana.

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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)
Call Number CD: FE/AK. 19 376
NIM/NIDN Creators: 43214010300
Uncontrolled Keywords: Kepemilikan Institusional, Ukuran perusahaan, capital intensity, 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 > 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: 07 Feb 2022 06:54
Last Modified: 07 Feb 2022 06:56
URI: http://repository.mercubuana.ac.id/id/eprint/55501

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