YUANITA, YUANITA (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE (DER), DAN PROFITABILITAS (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is an attempt to reduce the amount of tax payable by exploiting loopholes contained in the applicable tax regulations The proportion of institutional ownership, company size, leverage and profitability are used as independent variables which are estimated to have an influence on tax avoidance, where tax avoidance is the dependent variable which is proxied throught the Effective Tax Rate (ETR). This research was conducted in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The data is obtained is accessed from the IDX website namely idx.co.id. The sample used in this study was non probability sampling with purposive sampling technique so that the number of samples obtained was 19 companies and the number of observations is 57 data. The data in this study were analyzed using multiple linear regression techniques. And the result From the results of this study indicate that institutional ownership has a positive effect on tax avoidance, while company size, leverage and profitability have no effect on tax avoidance Keyword : tax avoidance, institutional ownership, company size, leverage, profitability Penghindaran pajak merupakan upaya untuk mengurangi jumlah pajak yang terutang dengan memanfaatkan celah yang terdapat dalam peraturan perpajakan yang berlaku Proporsi kepemilikan institusional, ukuran perusahaan, leverage dan profitabilitas digunakan sebagai variabel independen yang diperkirakan memiliki pengaruh terhadap penghindaran pajak, dimana penghindaran pajak merupakan variabel dependen yang diproksikan dengan Effective Tax Rate (ETR). Penelitian ini dilakukan di sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Data yang diperoleh diakses dari situs BEI yaitu idx.co.id. Sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan teknik purposive sampling sehingga jumlah sampel yang diperoleh sebanyak 19 perusahaan dan jumlah observasi sebanyak 57 data. Data dalam penelitian ini dianalisis dengan menggunakan teknik regresi linier berganda. Dan hasil Dari hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan, leverage dan profitabilitas berpengaruh negatif terhadap penghindaran pajak. Kata kunci: tax avoidance, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120210 |
| Uncontrolled Keywords: | tax avoidance, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 31 Jul 2023 06:06 |
| Last Modified: | 31 Jul 2023 06:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79886 |
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