RAMADHAN, ARDHIA RAZNA (2020) PENGARUH PROFITABILITAS, PROPORSI KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
Cover - ARDHIA RAZNA RAMADHAN.pdf Download (3MB) |
|
Text (Bab 1)
Bab 1 - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (2MB) |
|
Text (Bab 2)
Bab 2 - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (3MB) |
|
Text (Bab 3)
Bab 3 - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (2MB) |
|
Text (Bab 4)
Bab 4 - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (3MB) |
|
Text (Bab 5)
Bab 5 - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (1MB) |
|
Text (Daftar Pustaka)
Daftar Pustaka - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (1MB) |
|
Text (Lampiran)
Lampiran - ARDHIA RAZNA RAMADHAN.pdf Restricted to Registered users only Download (2MB) |
Abstract
Penelitian ini untuk mengetahui pengaruh profitabilitas, proporsi kepemilikan institusional dan leverage terhadap penghindaran pajak. Objek penelitian ini adalah perusahaan – perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Data diperoleh dengan menggunakan metode purposive sampling sehingga terkumpul sebanyak 23 perusahaan manufaktur dan 69 data sampel pengamatan. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan proporsi kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak, dan leverage berpengaruh terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di BEI. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai yang tidak signifikan dari variabel profitabilitas dan proporsi kepemilikan institusional yang tidak mendukung hipotesis dan nilai yang signifikan dari variabel leverage yang mendukung hipotesis. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa tidak terdapat pengaruh antara variabel profitabilitas dan proporsi kepemilikan institusional terhadap penghindaran pajak perusahaan pertambangan yang terdaftar di BEI dan terdapat pengaruh antara variabel leverage terhadap penghindaran pajak perusahaan pertambangan yang terdaftar di BEI. Kata Kunci : profitabilitas, proporsi kepemilikan institusional, leverage, penghindaran pajak, perusahaan, pertambangan. This research aims to identify the influence of profitability, institutional ownership proportion and leverage towards tax avoidance. The object of this research is mining companies listed in the Indonesia Stock Exchange (IDX). The data was obtained by using the purposive sampling method which resulted in 23 manufacturing companies and 69 observational sample data. Thus, the data analysis which is used is the statistical analysis in the form of multiple linear regression test. The result of this research shows that profitability and institutional ownership proportion does not have an influence on tax avoidance, and leverage does have an influence on tax avoidance of mining companies listed in the IDX. It has been proven from the result of the F-test and the result of the t-test shows insignificant values of the profitability and institutional ownership proportion variables that does not support the hypotheses and significant values of the leverage variable that does support the hypotheses. Therefore, the test results of this research states that profitability and institutional ownership proportion does not have an influence on the tax avoidance of mining companies listed in the IDX and leverage does have an influence on the tax avoidance of mining companies listed in the IDX Keywords: profitability, institutional ownership proportion, leverage, tax avoidance, companies, mining.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110229 |
| Uncontrolled Keywords: | profitability, institutional ownership proportion, leverage, tax avoidance, companies, mining.profitabilitas, proporsi kepemilikan institusional, leverage, penghindaran pajak, perusahaan, pertambangan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | UMMI RAHMATUSSYIFA |
| Date Deposited: | 10 Mar 2022 03:03 |
| Last Modified: | 10 Mar 2022 03:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57697 |
Actions (login required)
 |
View Item |
