AGUSTINA, YULIA (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE TERHADAP TAX AVOIDANCE DAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Sektor Perdagangan Retail Yang Terdaftar di BEI Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is a transaction scheme aimed at minimizing the tax burden by taking advantage of the weaknesses in a country's tax provisions, so that tax experts state that it is legal because it does not violate tax regulations. This study aims to determine and examine the effect of institutional ownership, managerial ownership, and leverage on tax avoidance with audit quality as a moderating variable. The data source in this study is the financial statement data of retail companies listed on the Indonesia Stock Exchange for the period 2018-2022. The total population was obtained as many as 32 companies, then the sample of this study was obtained by purposive sampling technique which resulted in a sample of 27 companies for further research. The analysis technique used is multiple linear regression analysis managed through SPSS 25. The results of this study indicate that institutional ownership affects tax avoidance, while managerial ownership, and leverage have no effect on tax avoidance. In addition, this study shows that audit quality is able to moderate institutional ownership, managerial ownership, and leverage on tax avoidance. Keywords : Institutional Ownership, Managerial Ownership, Leverage, Audit Quality Tax avoidance merupakan suatu skema transaksi yang ditujukan untuk meminimalkan beban pajak dengan memanfaatkan kelemahan-kelemahan ketentuan perpajakan suatu negara, sehingga ahli pajak menyatakan legal karena tidak melanggar peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh kepemilikan institusional, kepemilikan manajerial, dan leverage terhadap tax avoidance dengan kualitas audit sebagai variabel moderasi. Sumber data dalam penelitian ini adalah data laporan keuangan perusahaan ritel yang terdaftar pada Bursa Efek Indonesia periode 2018-2022. Jumlah populasi diperoleh sebanyak 32 perusahaan, selanjutnya sampel penelitian ini didapat dengan teknik purposive sampling yang menghasilkan sampel yang berjumlah 27 perusahaan untuk dilakukan penelitian lebih lanjut. Teknik analisis yang digunakan adalah analisis regresi linier berganda yang dikelola melalui SPSS 25. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance, sedangkan kepemilikan manajerial, dan leverage tidak berpengaruh terhadap tax avoidance. Selain itu penelitian ini menujukkan bahwa kualitas audit mampu memoderasi kepemilikan institusional, kepemilikan manajerial, dan leverage terhadap tax avoidance. Kata kunci : Tax Avoidance, Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Kualitas Audit
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