PENGARUH KEPEMILIKAN INSTITUSI DAN KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

SUSILAWATI, ELIS (2024) PENGARUH KEPEMILIKAN INSTITUSI DAN KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of institutional ownership, foreign ownership, and audit quality as moderating variables on tax avoidance. The sample used in this research is consumer goods companies listed on the Stock Exchange (IDX) for the period 2018 to 2022 (5 years) with 72 companies. The research sample was determined using a purposive sampling method and analysis using panel data with the multiple regression method. The results of the research show that institutional ownership influences tax avoidance, foreign ownership influences tax avoidance, audit quality is able to moderate institutional ownership of tax avoidance and audit quality is unable to moderate foreign ownership of tax avoidance. Keywords: Institutional Ownership, Foreign Ownership, Audit Quality, Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan asing, dan kualitas audit sebagai variabel moderasi terhadap penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah perusahaan consumer good yang terdaftar pada Bursa Efek (IDX) untuk masa periode tahun 2018 sampai dengan 2022 (5 tahun) dengan 72 perusahaan. Penentuan sampel penelitian adalah menggunakan metode purposive sampling dan analisis menggunakan data panel dengan metode regresi berganda. Hasil dari penelitian menunjukkan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance, kepemilikan asing berpengaruh terhadap tax avoidance, kualitas audit mampu memoderasi kepemilikan institusional terhadap tax avoidance dan kualitas audit tidak mampu memoderasi kepemilikan asing terhadap tax avoidance. Kata Kunci: Kepemilikan Institusional, Kepemilikan Asing, Kualitas Audit, Tax Avoidance.

Item Type: Thesis (S2)
Call Number CD: CD/555. 24 018
Call Number: TA/55/24/013
NIM/NIDN Creators: 55520120053
Uncontrolled Keywords: Kepemilikan Institusional, Kepemilikan Asing, Kualitas Audit, Tax Avoidance.
Subjects: 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 > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.041 Individual Proprietorships/Kepemilikan Perorangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 27 May 2024 04:14
Last Modified: 27 May 2024 04:14
URI: http://repository.mercubuana.ac.id/id/eprint/88777

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