PENGARUH PEMEGANG SAHAM PENGENDALI, CAPITAL INTENSITY DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2018)

PRASETYO, EDO (2021) PENGARUH PEMEGANG SAHAM PENGENDALI, CAPITAL INTENSITY DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and study the Effect of Controlling Shareholders, Capital Intensity, Public Ownership of Tax Avoidance (Empirical Study of Manufacturing Sector Companies listed on the Indonesia Stock Exchange 2015 - 2018). The data used by researchers is secondary data. The sample used was 38 companies, so that during the 4 years of observation, 152 financial reports were analyzed. The research data were taken from the Indonesia Stock Exchange based on the purposive sampling method. Therefore, the data analysis used is statistical analysis in the form of a panel data regression test. Based on the research results it can be hypothesized that Controlling Shareholders have a significant negative effect on Tax Avoidance. Meanwhile, Capital Intensity has a positive and insignificant effect on Tax Avoidance and Public Share Ownership has a positive and insignificant effect on Tax Avoidance. Keywords: Tax Avoidance, Controlling Shareholders, Capital Intensity, and Public Share Ownership. Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Pemegang saham Pengendali, Capital Intensity, Kepemilikan Saham Publik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018). Data yang digunakan peneliti adalah data sekunder. Sampel yang digunakan sebanyak 38 perusahaan, sehingga selama 4 tahun pengamatan terdapat 152 laporan keuangan yang dianalisis. Data penelitian ini diambil dari Bursa Efek Indonesia berdasarkan metode purposive sampling. Oleh karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi data panel. Berdasarkan hasil penelitian dapat diambil hipotesis bahwa Pemegang Saham Pengendali berpengaruh negatif signifikan terhapap Penghindaran Pajak. Sedangkan Capital Intensity berpengaruh positif tidak signifikan terhadap Penghindaran Pajak dan Kepemilikan saham Publik berpengaruh positif tidak signifikan terhadap Penghindaran Pajak. Kata kunci : Penghindaran Pajak, Pemegang SahamPengendali, Capital Intensity, dan Kepemiliakan Saham Publik.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120233
Uncontrolled Keywords: Penghindaran Pajak, Pemegang SahamPengendali, Capital Intensity, dan Kepemiliakan Saham Publik.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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
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: Dede Muksin Lubis
Date Deposited: 21 Jan 2025 04:10
Last Modified: 21 Jan 2025 04:10
URI: http://repository.mercubuana.ac.id/id/eprint/93661

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