FIRMANDO, VICKY (2022) PENGARUH STRUKTUR KEPEMILIKAN DAN TRANSPARANSI PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The still high cases of tax avoidance in Indonesia, prompting the need to identify the factors that affect tax avoidance.This study aims to determine and analyze the effect of institutional ownership, corporate transparency on Tax avoidance and Profitability as a moderator in manufacturing companies listed on the Indonesia on Indonesia Stock Exchange for the period 2018-2020. This research was designed using quantitative methods. The data used in this study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained as many 64 companies for each year. The total sample used is 192 during the 3-year observation period. The collected sample data was then tested for hypotheses using multiple linear regression analysis methods, and statistical test analysis. The test results show that the variabels of institutional ownership and corporate transparency had a positive effect on tax avoidance. Then profitability moderates institutional ownership of Tax avoidance and while Profitability does not moderate corporate transparency there is Tax avoidance. Keywords: Tax avoidance, Ownership Structure, Corporate Transparency, Profitability. Masih tingginya kasus Tax avoidance di Indonesia, mendorong perlunya mengidentifikasi faktor-faktor yang mempengaruhi Tax avoidance. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Kepemilikan Institusional, transparansi perusahaan terhadap Tax avoidance dan Profitabilitas sebagai moderasi pada bidang manufaktur perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Penelitian ini dirancang menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini diperoleh dari website www.idx.co.id dan laporan keuangan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebagai sebanyak 64 perusahaan untuk setiap tahunnya. Jumlah sampel yang digunakan adalah 192 selama periode pengamatan 3 tahun. Data sampel yang terkumpul kemudian diuji hipotesis menggunakan metode analisis regresi linier berganda, dan analisis uji statistik. Hasil penelitian menunjukkan bahwa variabel Kepemilikan institusional dan Transparansi perusahaan berpengaruh positif terhadap Tax avoidance. Lalu profitabilitas memoderasi kepemilikan institusional terhadap Tax avoidance dan sedangkan Profitabilitas tidak memoderasi transparansi perusahaan terhadap Tax avoidance. Kata Kunci : Tax avoidance, Struktur Kepemilikan, Transparansi Perusahaan, Profitabilitas.
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