PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, INTENSITAS MODAL , DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

SUKMAWATI, TRIANI (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, INTENSITAS MODAL , DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana.

Preview	Text (HAL COVER) 01 COVER.pdf Download (3MB) | Preview
	Text (BAB I) 02 BAB 1.pdf Restricted to Registered users only Download (1MB)
	Text (BAB II) 03 BAB 2.pdf Restricted to Registered users only Download (1MB)
	Text (BAB III) 04 BAB 3.pdf Restricted to Registered users only Download (1MB)
	Text (BAB IV) 05 BAB 4.pdf Restricted to Registered users only Download (1MB)
	Text (BAB V) 06 BAB 5.pdf Restricted to Registered users only Download (1MB)
	Text (DAFTAR PUSTAKA) 07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (1MB)
	Text (LAMPIRAN) 08 LAMPIRAN.pdf Restricted to Registered users only Download (1MB)

Abstract

This research is designed to explore the effects of institutional ownership, firm size, capital intensity, and political affiliations on corporate tax avoidance. The study focuses on mining companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a purposive sampling method, 33 firms were chosen as the research sample, yielding a total of 165 observations over the five-year span. Data analysis was conducted using SPSS version 25, with multiple linear regression applied to examine the proposed hypotheses. The results indicate that both institutional ownership and capital intensity are negatively associated with tax avoidance, whereas company size and political connections do not exhibit a statistically significant effect on such practices. Keywords: Institutional Ownership, Company Size, Capital Intensity, Political Connections, and Tax Avoidance Penelitian ini memegang tujuannya guna memperoleh pengetahuan terkait pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Intensitas Modal, serta Koneksi Politik pada Tax avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdata di BEI Pada Tahun 2019-2023). Sampel penelitian ini berjumlahkan 33 perusahaan dalam durasi pengamatan 5 tahun, maka jumlah sampel di angka 165 data sampel. Metode pengambilan sampel dijalankan melalui metode purposive sampIing yang mempergunakan pengolahan data sotfware SPSS 25. Metode analisa data yang dipergunakan pada penelitian ini yakni analisa linear berganda. Hasil penelitian ini memperlihatkan bahwasanya Kepemilikan Institusional dan Intensitas Modal berpengaruhh negatif pada penghindaran pajak, sedaangkan Ukuran perusahaan dan Koneksi Politik tidak menghadirkan pengaruhnya pada penghindaran pajak. Kata kunci: Kepemilikan Institusional, Ukuran Perusahaan, Intensitas Modal, Koneksi politk dan Penghindaran Pajak

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 187
NIM/NIDN Creators:	43221010139
Uncontrolled Keywords:	Institutional Ownership, Company Size, Capital Intensity, Political Connections, and Tax Avoidance
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 324 Political Process/Proses Politik 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.5 General Production Economics, Firm/Ekonomi Produksi Umum, Firma 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Pandu Risdiyanto
Date Deposited:	26 Sep 2025 01:29
Last Modified:	26 Sep 2025 01:29
URI:	http://repository.mercubuana.ac.id/id/eprint/98092

Actions (login required)

View Item