MANALU, AGNES IMELDA (2025) PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This study aims to examine and analyze the effect of Managerial Ownership, Independent Commissioners, Firm Size, and Profitability on Tax Avoidance (An Empirical Study on Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024). The sample consists of 20 companies with a total of 100 observations. The sampling method used is purposive sampling. The data used in this study are secondary data obtained from the companies' annual financial statements. The data analysis method employed is panel data regression analysis, processed using EViews 13 software. The results of the study indicate that: (1) Managerial Ownership has no effect on Tax Avoidance, (2) Independent Commissioners have no effect on Tax Avoidance, (3) Firm Size has no effect on Tax Avoidance, and (4) Profitability has a significant effect on Tax Avoidance. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, komisaris independen, ukuran perusahaan, dan profitabilitas terhadap penghindaran pajak. Sampel terdiri atas 20 perusahaan dengan total 100 observasi selama periode 2020–2024. Metode purposive sampling digunakan untuk menentukan sampel. Data sekunder berupa laporan keuangan tahunan dianalisis menggunakan regresi data panel dengan EViews 13. Hasil penelitian menunjukkan: (1) kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak, (2) komisaris independen tidak berpengaruh terhadap penghindaran pajak, (3) ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, dan (4) profitabilitas berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini memberikan kontribusi kebaruan berupa integrasi variabel tata kelola perusahaan (kepemilikan manajerial, komisaris independen) dan karakteristik perusahaan (ukuran, profitabilitas) secara simultan dalam konteks pasar berkembang di Indonesia, dengan mengkaji pro-kontra penelitian terdahulu.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55522110013 |
| Uncontrolled Keywords: | Tax Avoidance, Managerial Ownership, Independent Commissioners, Firm Size, Profitability Penghindaran Pajak, Kepemilikan Manajerial, Komisaris Independen, Ukuran Perusahaan, Profitabilitas. |
| 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: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 15 Sep 2025 02:55 |
| Last Modified: | 15 Sep 2025 02:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97855 |
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