PURWANTI, CALISTA (2025) PENGARUH INSTITUTIONAL OWNERSHIP, RETURN ON ASSET, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to empirically test the effect of Institutional Ownership, Return On Asset, and Leverage on Tax Avoidance. The study occurred because of the tax avoidance phenomenon which is estimated to cost Indonesia up to 68.7 trillion per year. This study was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017- 2022. This study uses secondary data as a data collection technique with a population of companies listed on the Indonesia Stock Exchange in 2017-2022 of 125 companies. The collection of company financial report data in this study used the purposive sampling method with the number of samples selected based on certain criteria of 246 samples from 41 companies. The data analysis used is multiple linear regression analysis. The analysis method used is descriptive statistical testing, classical assumption testing consisting of normality testing, multicollinearity testing, autocorrelation testing, and heteroscedasticity testing. Hypothesis testing was also carried out consisting of the results of the coefficient of determination, f statistical test, and t statistical test. The results of this study indicate that Institutional Ownership and leverage have no effect on tax avoidance, while return on assets has a negative effect on tax avoidance. Keywords: Institutional Ownership; Return On Asset; Leverage; Tax Avoidance Penelitian ini bertujuan untuk menguji secara empiris pengaruh Institutional Ownership, Return On Asset, dan Leverage terhadap Tax Avoidance. Penelitian terjadi karena adanya fenomena tax avoidance yang diperkirakan merugikan Indonesia hingga 68,7 triliun per tahun. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Penelitian ini menggunakan data sekunder sebagai teknik pengumpulan data dengan jumlah populasi perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2022 sebanyak 125 perusahaan. Pengambilan data laporan keuangan perusahaan pada penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang dipilih berdasarkan kriteria-kriteria tertentu adalah sebanyak 246 sampel dari 41 perusahaan. Analisis data yang digunakan adalah analisis regresi liniear berganda. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas. Dilakukan juga uji hipotesis yang terdiri dari hasil koefisien determinasi, uji statistik f, dan uji statistik t. Hasil penelitian ini menunjukkan bahwa Institutional Ownership dan leverage tidak berpengaruh terhadap tax avoidance, sedangkan return on asset berpengaruh negatif terhadap tax avoidance. Kata kunci: Institutional Ownership; Return On Asset; Leverage; Tax Avoidance
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