PENGARUH PROFITABILITAS, SALES GROWTH DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

WATI, INDRIA (2025) PENGARUH PROFITABILITAS, SALES GROWTH DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of profitability, sales growth and institutional ownership on tax avoidance. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period obtained from www.idx.co.id. Sampling in this study used a purposive sampling technique with the number of samples used being 22 companies with an observation period during 2018-2022. The data used in this study is secondary data in the form of company financial reports with documentation techniques via the Indonesian Stock Exchange (BEI). The data analysis techniques in this study are descriptive statistical tests, classical assumption tests, hypothesis tests and multiple linear regression tests. The results of this research show that profitability has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance and institutional ownership has no significant effect on tax avoidance.. Keywords : Profitability, Sales Growth, Institutional Ownership, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, sales growth dan kepemilikan institusional terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2018-2022 yang diperoleh dari www.idx.co.id. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel yang digunakan sebanyak 22 perusahaan dengan periode pengamatan selama tahun 2018-2022. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan dengan teknik dokumentasi melalui Bursa Efek Indonesia (BEI). Teknik analisis data dalam penelitian ini yaitu, uji statistic dekriptif, uji asumsi klasik, uji hipotesis dan uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh postif dan signifikan terhadap tax avoidance, sales growth berpengaruh postif dan signifikan terhadap tax avoidance dan kepemilikan institusional tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Profitabilitas, Sales Growth, Kepemilikan Institusional, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 015
NIM/NIDN Creators: 43219110007
Uncontrolled Keywords: Profitabilitas, Sales Growth, Kepemilikan Institusional, Tax Avoidance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 017 General Subject Catalog/Katalog Subjek Umum > 017.8 Alphabetic Subject Sales Catalogs/Katalog Subjek Penjualan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 20 Jan 2025 01:46
Last Modified: 20 Jan 2025 01:46
URI: http://repository.mercubuana.ac.id/id/eprint/93620

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