AFIATA, GHINA (2023) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (COVER)
01 Cover.pdf Download (312kB) | Preview |
|
|
Text (ABSTRAK)
02 Abstrak.pdf Download (60kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
03 Bab 1.pdf Restricted to Registered users only Download (137kB) |
|
|
Text (BAB II)
04 Bab 2.pdf Restricted to Registered users only Download (357kB) |
|
|
Text (BAB III)
05 Bab 3.pdf Restricted to Registered users only Download (287kB) |
|
|
Text (BAB IV)
06 Bab 4.pdf Restricted to Registered users only Download (301kB) |
|
|
Text (BAB V)
07 Bab 5.pdf Restricted to Registered users only Download (58kB) |
|
|
Text (DAFTAR PUSTAKA)
08 Daftar Pustaka.pdf Restricted to Registered users only Download (239kB) |
|
|
Text (LAMPIRAN)
09 Lampiran.pdf Restricted to Registered users only Download (220kB) |
Abstract
This study aims to analyze the effect of institutional ownership, audit committee, company size, and capital intensity on tax avoidance. Tax is the biggest source of income for a country. In this case, the government seeks that taxpayers fulfill obligations in paying taxes. However, there are obstacles in optimizing taxes, this can trigger taxpayers to make efforts to avoid taxes (tax avoidance). Tax avoidance is an effort made to minimize the amount of tax payable through legal actions in tax management because it takes advantage of loopholes contained in the tax law. The population in this study are property and real estate sector companies listed on the IDX for 2019 - 2021, with a total of 83 companies. The selection of the sample in the study was carried out by simple random sampling method. With the simple random sampling method, as many as 45 companies meet the sample criteria. The data analysis method used is multiple linear regression analysis, with data processing tools, namely the SPSS version 25 application. The results of this study indicate that institutional ownership and audit committee variables have no effect on tax avoidance. Meanwhile, the firm size variable has a positive effect on tax avoidance and the capital intensity variable has a negative effect on tax avoidance. Keywords: Institutional Ownership, Audit Committee, Company Size, Capital Intensity, and Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, komite audit, ukuran perusahaan, dan capital intensity terhadap tax avoidance. Pajak merupakan sumber pendapatan terbesar dari suatu negara. Dalam hal ini, pemerintah berupaya agar wajib pajak memenuhi kewajiban dalam pembayaran pajak. Namun terdapat kendala dalam optimalisasi pajak, hal ini dapat memicu wajib pajak untuk melakukan upaya penghindaran pajak (tax avoidance). Tax avoidance adalah upaya yang dilakukan untuk meminimalkan jumlah pajak terutang melalui tindakan yang legal dalam manajemen pajak karena memanfaatkan celah yang terdapat dalam Undang-Undang perpajakan. Populasi dalam penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di BEI Tahun 2019 - 2021, dengan total sebanyak 83 perusahaan. Pemilihan sampel dalam penelitian dilakukan dengan metode simple random sampling. Dengan metode simple random sampling dan diperoleh sebanyak 45 perusahaan yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linear berganda, dengan alat bantu pengolahan data yaitu aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan variabel komite audit tidak berpengaruh terhadap tax avoidance. Sedangkan, variabel ukuran perusahaan berpengaruh positif terhadap tax avoidance dan variabel capital intensity berpengaruh negatif terhadap tax avoidance. Kata Kunci: Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan, Capital Intensity, dan Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 23 129 |
| Call Number: | SE/32/23/122 |
| NIM/NIDN Creators: | 43219010151 |
| Uncontrolled Keywords: | Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan, Capital Intensity, dan Tax Avoidance. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Sekar Mutiara |
| Date Deposited: | 06 Oct 2023 06:51 |
| Last Modified: | 06 Oct 2023 06:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81225 |
Actions (login required)
 |
View Item |
