PENGARUH MULTINATIONALITY, RESEARCH & DEVELOPMENT COST DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2023)

TRIYANTO, TRIYANTO (2025) PENGARUH MULTINATIONALITY, RESEARCH & DEVELOPMENT COST DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2023). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh multi-nationality, research & development costs dan institutional ownership terhadap penghindaran pajak. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018 sampai dengan 2023 menjadi unit analisis dalam penelitian ini. Metode purposive sampling digunakan untuk memilih sampel yang tepat, sedangkan metode regresi berganda digunakan untuk menganalisis hipotesis pada 100 data panel. Hasil penelitian ini menunjukkan bahwa multi-nationality dan research & development costs tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan institutional ownership berpengaruh positif terhadap penghindaran pajak. Hasil ini berkontribusi terhadap kebijakan pemerintah dalam menganalisis wajib pajak dengan indikator saham institusional. This study aims to examine the effect of multi-nationality, research & development costs and institutional ownership on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2023 are the unit of analysis in this study. The purposive sampling method is used to select the appropriate sample, while the multiple regression method is used to analyze the hypothesis on 100 panel data. The results of this study indicate that multinationality and research & development costs have no significant effect on tax avoidance, while institutional ownership has a positive effect on tax avoidance. These results contribute to government policy in analyzing taxpayers with institutional share indicators.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55522120004
Uncontrolled Keywords: Multinasionalisme, Biaya Penelitian & Pengembangan, Kepemilikan Institusional, Penghindaran Pajak Multinationalism, Research & Development Costs, Institutional Ownership, Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: SUTRA DEWANGGA
Date Deposited: 12 Feb 2025 03:09
Last Modified: 12 Feb 2025 03:09
URI: http://repository.mercubuana.ac.id/id/eprint/94126

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