PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Pada Perusahaan Sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia Periode 2016-2021)

APANDI, AHMAD (2022) PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Pada Perusahaan Sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia Periode 2016-2021). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, kepemilikan institusional, dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan yang diperoleh dari situs resmi Bursa Efek Indonesia. Total sampling yang digunakan sebanyak 174 sampel dari 29 perusahaan dengan menggunakan purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi data panel yang diaplikasikan dengan software Eviews 12. Hasil penelitian menunjukkan bahwa komisaris independen, kepemilikan institusional, yang dimoderasi oleh ukuran perusahaan berpengaruh terhadap tax avoidance. Sementara itu, profitabilitas tidak berpengaruh terhadap tax avoidance dan ukuran perusahaan terbukti tidak mampu mengimbangi profitabilitas dalam hal penghindaran pajak. Pengawasan yang tinggi oleh pihak institusi terhadap manajemen dapat mengurangi tindakan penghindaran pajak yang dilakukan manajemen. Kata kunci : Komisaris Independen, Kepemilikan Institusional, Profitabilitas, Ukuran Perusahaan, dan Tax avoidance The purpose of this study aims to examine the effect of independent commissioners, institutional ownership, and profitability on tax avoidance with the firm size as a moderator variable. The secondary data collected came from consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period of 2016-2021. The data was obtained from the annual report of the Indonesia Stock Exchange website. The number of samples used in this study was 174 observations from 29 companies by using purposive sampling method. This study uses multiple moderated regression analysis with Eviews 12 for tool analysis. The results has identified that independent commissioners has a positive significant effect on tax avoidance. Institusional ownership has a negative significant effect on tax avoidance. Profitability has no effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of independent commisioners and institusional ownership on tax avoidance, while firm size is not able to moderate teh effect of profitability on tax avoidance. Keywords : Independent Commissioner, Institutional Ownership, Profitability, Size, Tax avoidance

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519110017
Uncontrolled Keywords: Komisaris Independen, Kepemilikan Institusional, Profitabilitas, Ukuran Perusahaan, dan Tax avoidance Independent Commissioner, Institutional Ownership, Profitability, Size, Tax avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 04 Sep 2023 07:35
Last Modified: 04 Sep 2023 07:35
URI: http://repository.mercubuana.ac.id/id/eprint/80338

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