PUTRI, RISNANDA JULIANA (2023) PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI tahun 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the factors that influence tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2018-2021. The factors used in this study are profitability, deferred tax expense, and institutional ownership. This research is motivated by the importance of information on factors that can affect tax avoidance. Tax Avoidance in this study uses the Cash Effective Tax Rate (CETR) as an indicator of its measurement. The population that was used as the object of observation in this study were manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange for the period 2018-2021, and there were 57 companies. This sampling method uses a purposive sampling method, in which the method in sampling uses certain criteria. Then 32 companies were selected that met the criteria multiplied by the 4 year observation period so that the total data became 128 samples and reduced by the data released because there were no variables studied as many as 52 data, then the amount of data used in the study was 76 data. Samples were downloaded via the web http://www.idx.co.id and the type of data in this study was secondary data. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution). The results of this study indicate that Profitability has a significant negative effect on Tax Avoidance. Meanwhile, Deferred Tax Expense and Institutional Ownership have no significant effect on Tax Avoidance. Keywords: Profitability, Deferred Tax Expense, Institutional Ownership, and Tax Avoidance. Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi tax avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia periode tahun 2018-2021. Faktor yang digunakan dalam penelitian ini yaitu profitabilitas, beban pajak tangguhan, dan kepemilikan institusional. Penelitian ini dilatarbelakangi oleh pentingnya informasi faktor-faktor yang dapat mempengaruhi tax avoidance. Tax Avoidance dalam penelitian ini menggunakan Cash Effective Tax Rate (CETR) sebagai indikator pengukurannya. Populasi yang dijadikan objek pengamatan dalam penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia periode tahun 2018-2021, dan didapatkan sebanyak 57 perusahaan. Metode pengambilan sampel ini menggunakan metode purposive sampling, di mana metode tersebut dalam pengambilan sampel menggunakan kriteria tertentu. Maka terpilih sebanyak 32 perusahaan yang memenuhi kriteria dikalikan dengan 4 tahun periode pengamatan sehingga jumlah data menjadi 128 sampel dan dikurangkan dengan data yang dikeluarkan karena tidak terdapat variabel yang diteliti sebanyak 52 data, maka jumlah data yang digunakan dalam penelitian sebanyak 76 data. Sampel diunduh melalui web http://www.idx.co.id dan jenis data dalam penelitian ini adalah data sekunder. Metode analisis data dalam penelitian ini adalah dengan menggunakan perhitungan statistik dengan penerapan SPSS (Statistical Product and Service Solution). Hasil penelitian ini menunjukkan bahwa Profitabilitas berpengaruh signifikan negatif terhadap Tax Avoidance. Sedangkan Beban Pajak Tangguhan dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap Tax Avoidance. Kata kunci: Profitabilitas, Beban Pajak Tangguhan, Kepemilikan Institusional, dan Tax Avoidance.
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