LESTARI, MARDIANA (2025) PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Consumer Non-Cyclical Yang Terdaftar di Bursa Efek Indonesia Periode 2019 2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is a company's effort to reduce its tax burden legally and by tax laws. We can also interpret this as a company taking advantage of loopholes or weaknesses in the existing tax laws. This study aims to analyze the effect of financial distress, institutional ownership and leverage on tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a total of 125 companies. The sample selection technique in this study used purposive sampling, with the number of samples to be processed by researchers as many as 36 companies from the 2019-2023 period, so that the data processed by researchers was 180 data. The data collection technique used was a literature study by examining literature, previous journals, books and other sources, while in documentation by observing, identifying and studying secondary data in the form of financial reports of non-cyclical consumer companies for 2019-2023 period. The analysis method used in this study is using SPSS software version 26. The results of this study indicate that the independent variable Financial Distress has a negative effect on tax avoidance, but Institutional ownership and Leverage do not affect tax avoidance. Keywords: Financial Distress, Institutional Ownership, Leverage, Tax avoidance. Penghindaran pajak termasuk langkah perusahaan membuat beban pajaknya berkurang dengan cara legal serta menyesuaikan undang-undang perpajakan. Hal ini juga bisa diartikan sebagai pemanfaatan kelemahan atau celah pada UU perpajakan yang ada. Dalam studi yang dilaksanakan ini mempunyai tujuan sebagai analisis pengaruh financial distress, kepemilikan institusional dan leverage pada tax avoidance di perusahaan consumer non-cyclical yang dicatat di dalam BEI tahun 2019-2023 dengan total 125 perusahaan. Teknik purposive sampling menjadi teknik sampling dan didapatkan sejumlah 36 perusahaan dari periode 2019-2023 sehingga data yang diolah oleh peneliti sebanyak 180 data. Teknik yang dilaksanakan agar data bisa dikumpulkan yakni studi pustaka melalui cara meneliti literatur, buku, jurnal sebelumnya, serta sumber lain sedangkan dalam dokumentasi dengan mengamati, mengidentifikasi dan mempelajari data-data sekunder termasuk laporan keuangan perusahaan yang terkait. Metode analisis yang dipergunakan peneliti untuk studi ini merupakan software SPSS versi 26. Dalam hasil studi ini memperlihatkan variabel independen Financial Distress memberi pengaruh negatif pada tax avoidance, tapi untuk Financial Distress dan Leverage pada tax avoidance tidak ditemukan pengaruh didalamnya. Kata Kunci : Financial Distress, Kepemilikan Institusional, Leverage, Tax avoidance.
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