WICAKSANA, WAFI (2024) PENGARUH DERIVATIF KEUANGAN, FINANCIAL LEASE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research can be included in quantitative research where this study aims to determine the effect of the Financial Derivatives variable Financial Leases, Institutional Ownership on the Tax Avoidance variable. This study uses the object of research, namely manufacturing company listed on the Indonesia Stock Exchange, this study uses a purposive sampling method which produces 19 companies. The study was tested with a significance level of 5% using the Panel Data Regression Analysis Method assisted by a computer program, namely E-Views 12. Analysis of the influence of the x on y variables in this study produced the results, namely; (1) there is no significant effect of financial derivatives on tax avoidance, (2) there is a significant effect of financial leases on tax avoidance, (3) there is no significant effect of institutional ownership on tax avoidance. Keyword: Financial Derivatives, Financial Leases, Institutional Ownership, Tax Avoidance Penelitian ini dapat termasuk ke dalam penelitian kuantitatif yang dimana penelitian ini memiliki tujuan mencari tahu keberpengaruhan dari variabel derivatif keuangan, Financial Lease dan kepemilikan institusional terhadap variabel harga saham. Penelitian ini memkai objek penelitian yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, penelitian ini memakai metode purposive sampling yang menghasilkan 19 perusahaan. Penelitian diuji dengan tingkat signifikansi sebesar 5% dengan menggunakan Metode Analisis Regresi Data Panel dengan dibantu program computer yaitu E-Views 12. Analsisis keberpengaruhan variabel x terhadap y pada penelitian ini menghasilkan hasil yaitu; (1) tidak adanya pengaruh yang signifikan derivatif keuangan terhadap penghindaran pajak, (2) terdapat pengaruh yang signifikan financial lease terhadap pengindaran pajak, (3) tidak adanya pengaruh yang signifikan kepemilikan institusional terhadap penghindaran pajak Kata Kunci: Derivatif Keuangan, Financial Lease, Kepemilikan Institusional, Penghindaran Pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 040 |
| Call Number: | SE/32/24/025 |
| NIM/NIDN Creators: | 43219010095 |
| Uncontrolled Keywords: | Derivatif Keuangan, Financial Lease, Kepemilikan Institusional, Penghindaran Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 19 Mar 2024 02:40 |
| Last Modified: | 19 Mar 2024 02:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/87243 |
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