NAHAT, LEONITA YULIANTI ANUR (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study is to test and collect empirical data on the influence of tax avoidance on Institutional Ownership, Leverage, and Company Size. The independent variables of this study are Institutional Ownership and Leverage. Tax Avoidance serves as the dependent variable of the study, and Company Size serves as the moderating variable. Secondary data used in this study are sourced from the official website of the Indonesia Stock Exchange (IDX) and the websites of each company. The population of this study consisted of 92 property and real estate companies listed on the IDX from 2020 to 2023, with the Purposive Sampling technique used and a sample of 18 companies listed on the property and real estate Company on the IDX. The data analysis of this study used descriptive statistical analysis with the help of SPSS version 25. The results of the study indicate that Institutional Ownership and Leverage has a negative effect on Tax Avoidance. Company size does not have a moderating effect on the relationship between institutional ownership and leverage with tax avoidance. Keywords: Institutional Ownership, Leverage, Company Size, Tax avoidance Penelitian ini dilaksanakan dengan tujuan menguji serta mengumpulkan data empiris mengenai pengaruh diantara penghindaran pajak dengan Kepemilikan Institusional, Leverage, serta Ukuran Perusahan. Variabel independen yang diterapkan yaitu Kepemilikan Institusional dan Leverage, kemudian untuk variabel dependen yaitu Tax Avoidance, serta Ukuran Perusahaan sebagai variabel moderasi. Data sekunder yang dipergunakan bersumber melalui situs web resmi Bursa Efek Indonesia (BEI) dan web setiap perusahaan. Populasi yang diterapkan meliputi 92 perusahaan property dan real estate yang terdaftar di BEI dari tahun 2020 hingga 2023, melalui teknik Purposive Sampling sehingga diperoleh 18 sampel perusahaan property dan real estate di BEI. Data yang didapatkan dianalisis mempergunakan statistik deskriptif melalui dukungan SPSS versi 25. Hasil yang didapat menjelaskan Kepemilikan Institusional dan Leverage berpengaruh negatif terhadap Tax Avoidance. Ukuran Perusahaan tidak mampu memoderasi pengaruh Kepemilikan Institusional dan Leverage terhadap Tax Avoidance. Kata Kunci: Kepemilikan Institusional, Leverage, Ukuran Perusahaan, Tax avoidance
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