PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, SERTA UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Sektor Manufaktur Barang & Konsumsi 2020 – 2022 yang terdaftar di BEI)

Pardede, Fransiska Shintya (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, SERTA UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Sektor Manufaktur Barang & Konsumsi 2020 – 2022 yang terdaftar di BEI). S1 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional, Leverage serta Ukuran perusahaan terhadap Tax avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor barang & konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020 - 2022. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling sesuai kriteria yang telah ditentukan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hipotesis analisis menunjukan bahwa kepemilikan institusional dan leverage berpengaruh negatif terhadap tax avoidance. Alasan peneliti memilih konsentrasi judul tersebut, karena memiliki keunggulan dimana mencakup beberapa faktor penting yang dapat memengaruhi praktik penghindaran pajak perusahaan. Serta harapannya peneliti dapat melakukan analisis yang mendalam tentang hubungan antara variabel-variabel yang dipilih, memberikan wawasan baru, dan memperkaya literatur akademis di bidang keuangan dan akuntansi. This research aims to analyze the influence of Institutional Ownership, Leverage and Company Size on Tax Avoidance. The population used in this research is goods & consumption sector companies listed on the Indonesia Stock Exchange for the 2020 - 2022 period. The sampling method in this research used purposive sampling according to predetermined criteria. The analysis technique used in this research is multiple linear regression analysis. The analytical hypothesis shows that institutional ownership and leverage have a negative effect on tax avoidance. The reason the researcher chose this concentration title is because it has the advantage of covering several important factors that can influence corporate tax avoidance practices. It is also hoped that researchers can carry out in-depth analysis of the relationship between the selected variables, provide new insights and enrich academic literature in the field of finance and accounting. Keywords: Institutional ownership, Leverage, Company size, Tax avoidance, Goods and consumption.

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