RIANDHY, DELISA DWI (2023) PENGARUH KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, EFEKTIVITAS DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the relationship between Institutional Ownership, Audit Quality, Effectiveness of the Board of Commissioners and Capital Intensity Against Tax Avoidance. This study uses secondary data in the form of annual financial reports of manufacturing companies in the consumer goods industry sector listed on the Bursa Efek Indonesia (BEI) for the 2018-2020 period obtained from the Indonesia Stock Exchange (IDX) website and the company's official website. This type of research is a quantitative study using purposive sampling as a sampling technique so that a total of 34 companies are obtained. The analytical method used in this study is multiple linear regression. data processing using SPSS 25 for windows and Microsoft excel. The results of this study are that institutional ownership has no effect on tax avoidance, audit quality has a positive effect on tax avoidance, the effectiveness of the Board of Commissioners has no effect on tax avoidance and Capital Intensity has no effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Audit Quality, Effectiveness of the Board of Commissioners and Capital Intensity. Penelitian ini bertujuan untuk mengetahui hubungan antara Kepemilikan Instutusional, Kualitas Audit, Efektivitas Dewan Komisaris dan Capital Intensity Terhadadap Tax Avoidance. Penelitian ini mengunakan data sekunder berupa laporan keuangan tahunan perusahaan manufkur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 yang didapat dari situs Indonesia Stock Exchange (IDX) dan website resmi perusahaan. Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan purposive sampling sebagai teknik pengambilan sampel sehingga diperoleh sebanyak 34 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah regresi linear berganda. pengolahan data menggunakan SPSS 25 for windows dan Microsoft excel. Hasil pada penelitian ini adalah Kepemilikan Institusional tidak berpengaruh terhadap tax avoidance, Kualitas Audit berpengaruh positif terhadap tax avoidance, Efektivitas Dewan Komisaris tidak berpengaruh terhadap tax avoidance dan Capital Intensity tidak berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Kepemilikan Institusional, Kualitas Audit, Efektivitas Dewan Komisaris dan Capital Intensity.
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