THANIA, ELSA (2022) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengalisis Pengaruh Struktur Kepemilikan terhadap Agresivitas Pajak dengan Leverage sebagai Variabel Moderasi. Penelitian ini dilakukan terhadap 179 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019.. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling, dan dihasilkan sampel 75 perusahaan manufaktur. Pengujian hipotesis dan analisis data dilakukan dengan menggunakan analisis regresi berganda dengan bantuan aplikasi SPSS versi 25. Hasil yang diperoleh dari penelitian ini adalah bahwa kepemilikan institusional tidak berpengaruh signifikan terhadap argesivitas pajak, sedangkan kepemilikan manajerial dan kepemilikan asing berpengaruh signifikan negatif terhadap agresivitas pajak. Selanjutnya, leverage tidak dapat memoderasi kepemilikan institusional dan kepemilikan asing terhadap agresivitas pajak, tetapi leverage dapat memoderasi kepemilikan manajerial terhadap agresivitas pajak. Kata kunci : kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, leverage, agresivitas pajak. The purpose of this research is to know the effect of ownership structure on tax aggressiveness with leverage as a moderating variable. The study takes population of 179 manufacture companies listed on the Indonesian Stock Exchange in 2017 - 2019. This study used the techique of purposive sampling to complete the sampling selection and produced sampels of 75 manufacture companies. Hypothesis testing and analysis of the data are using multiple linier regression with the assist of SPSS version 25. The results of these study that institutional ownership has no significant effect on tax aggressiveness, managerial ownership and foreign ownership has impact significant negative on tax aggressiveness. Furthermore, leverage cant able to moderate the influence of institutional ownership and foreign ownership on tax aggressiveness, but leverage is able to moderate the influence of managerial ownership on tax aggressiveness. Keywords: institutional ownership, managerial ownership, foreign ownership, leverage, tax aggressiveness.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120096 |
| Uncontrolled Keywords: | kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, leverage, agresivitas pajak, institutional ownership, managerial ownership, foreign ownership, leverage, tax aggressiveness |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 20 Apr 2022 02:22 |
| Last Modified: | 20 Apr 2022 02:22 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60170 |
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