SUNTIA, NURAIFAN (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The aim of this research is to determine the influence of institutional ownership, independent commissioners and earnings management on tax avoidance in manufacturing companies on the Indonesia Stock Exchange (BEI) during the 2020- 2022 period. The sampling method used in this research is the purposive sampling method and secondary data is used in this research. Based on the selection criteria, the annual research sample was taken from 102 companies, using the observation period from 2020 to 2022, so the number of samples used in this research was 306 samples. The data was analyzed using testing tools in the form of SPSS (Statistical Product and Service Solution) 26 software. Based on a series of tests that have been carried out, the research results show that: (1) institutional ownership has an influence on tax avoidance, (2) independent commissioners have no influence on tax avoidance, (3) earnings management has no influence on tax avoidance. Keywords: Institutional Ownership, Independent Commissioners, Profit Management, Tax Avoidance. Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, komisaris independen dan manajemen laba terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan data sekunder digunakan dalam penelitian ini. Berdasarkan kriteria pemilihan, sampel penelitian tahunan diambil sebanyak 102 perusahaan, dengan menggunakan periode observasi tahun 2020 hingga 2022, sehingga jumlah sampel yang digunakan dalam penelitian ini sebanyak 306 sampel. Data dianalisis menggunakan alat pengujian berupa software SPSS (Statistical Product and Service Solution) 26. Berdasarkan serangkaian pengujian yang telah dilakukan, menunjukkan hasil penelitian bahwa : (1) kepemilikan institusional memilikin pengaruh terhadap penghindaran pajak, (2) komisaris independen tidak memiliki pengaruh terhadap penghindaran pajak, (3) manajemen laba tidak memiliki pengaruh terhadap penghindaran pajak. Kata Kunci: Kepemilikan Institusional, Komisaris Independen, Manajemen Laba, Penghindaran Pajak.
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