BAKHTIAR, ANTONY (2023) PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of Profitability, Leverage, Institutional Ownership and Managerial Ownership on Tax Avoidance as measured by the CETR ratio. This research is a quantitative research. The research was conducted at Food and Beverage Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used in this research is purposive sampling method. The sample in this study were 12 out of 38 companies that met the criteria. The research data was processed using multiple linear regression. 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 an effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Institutional Ownership has no effect on Tax Avoidance and Managerial Ownership has an effect on Tax Avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Managerial Ownership and Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Tax Avoidance yang diukur dengan rasio CETR. Penelitian ini adalah penelitian kuantitatif. Penelitian dilakukan pada Perusahaan Manufaktur Sub Sektor Makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 12 dari 38 perusahaan yang memenuhi kriteria. Data penelitian diolah dengan regresi linier berganda. Sampel diunduh melalui web http://www.idx.co.id dan jenis data dalam penelitian ini adalah sekunder data. Metode analisis data dalam penelitian ini adalah dengan menggunakan perhitungan statistik dengan aplikasi SPSS (Statistical Product and Service Solution) Hasil penelitian ini menunjukan bahwa Profitabilitas berpengaruh terhadap Tax Avoidance, Leverage tidak berpengaruh terhadap Tax Avoidance, Kepemilikan Institusional tidak berpengaruh terhadap Tax Avoidance dan Kepemilikan Manajerial berpengaruh terhadap Tax Avoidance. Kata Kunci :Profitabilitas, Leverage, Kepemilikan Institusional, Kepemilikan Manajerial dan Tax Avoidance.
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