PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021)

ANANDA, VIBRIA REZKI (2023) PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh karakteristik eksekutif, kepemilikan institusional dan financial distress terhadap tax avoidance atau tindak penghindaran pajak pada perusahaan manufaktur tepatnya di sub sector otomotif yang terdaftar di Bursa Efek Indonesia periode 2017 - 2021. Faktor-faktor yang diuji dalam penelitian ini adalah tax avoidance atau tindak penghindaran pajak sebagai variabel terikat sedangkan karakteristik eksekutif, kepemilikan institusional dan financial distress bertindak sebagai variabel bebas. Sampel penelitian ini terdiri dari 12 perusahaan manufakur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) dan menyampaikan laporan keuangan secara konsisten dalam jangka periode waktu 5 tahun yaitu 2017-2021. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda untuk menguji pengaruh karakteristik eksekutif, kepemilikan institusional dan financial distress terhadap tax avoidance. Hasil penelitian ini menunjukan bahwa karakteristik eksekutif dan financial distress berpengaruh terhadap tax avoidance. Sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Kata Kunci: Karakteristik Eksekutif, Kepemilikan Institusional, Financial Distress dan Tax Avoidance. This study aims to analyze of how much executive characteristic, institutional ownership and financial distress influencing tax avoidance in the automotive subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The factors tested in this study are tax avoidance as the dependent variable while executive characteristic, institutional ownership and financial distress are independent variables. The sample of this study consists of 12 automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) and submitting financial reports consistently within a period of 5 years, which is 2017-2021. The data used in this study is secondary data and the sample selection using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of executive characteristic, institutional ownership and financial distress on tax avoidance. The results of this study indicate that the executive characteristic and financial distress have an effect on tax avoidance. Meanwhile institutional does not have any effect on tax avoidance. Keywords: Executive Characteristic, Institutional Ownership and Financial Distress and Tax Avoidance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110149
Uncontrolled Keywords: Kata Kunci: Karakteristik Eksekutif, Kepemilikan Institusional, Financial Distress dan Tax Avoidance. Keywords: Executive Characteristic, Institutional Ownership and Financial Distress and 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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SITI NOVI NUR CAHYANI
Date Deposited: 01 Nov 2023 03:47
Last Modified: 01 Nov 2023 03:47
URI: http://repository.mercubuana.ac.id/id/eprint/83623

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