PENGARUH STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN KINERJA PERUSAHAAN SEBAGAI PEMODERASI

HIDAYATULLIFA, DESTYARA ZANNETA (2025) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN KINERJA PERUSAHAAN SEBAGAI PEMODERASI. S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (606kB) | Preview
[img] Text (BAB I)
02 BAB 1.pdf
Restricted to Registered users only
Download (148kB)
[img] Text (BAB II)
03 BAB 2.pdf
Restricted to Registered users only
Download (283kB)
[img] Text (BAB III)
04 BAB 3.pdf
Restricted to Registered users only
Download (272kB)
[img] Text (BAB IV)
05 BAB 4.pdf
Restricted to Registered users only
Download (207kB)
[img] Text (BAB V)
06 BAB 5.pdf
Restricted to Registered users only
Download (134kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (150kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (275kB)

Abstract

This study aims to present a model of the influence of ownership structure on Tax Avoidance and its impact on company performance (an empirical study of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019- 2023 period).The method used in this study is multiple linear regression analysis using panel data combined with time-series and cross-series data. Data were obtained from 16 manufacturing companies listed on the IDX from 2019 to 2023. The method used was purposive sampling. The results indicate that public ownership has a negative effect on Tax Avoidance, while this study found no significant effect of institutional ownership or foreign ownership on Tax Avoidance. This study also found that company performance strengthens the effect of public ownership and weakens foreign ownership on Tax Avoidance. The implications of this research indicate that ownership structure, particularly public and foreign ownership, has different dynamics of influence on tax avoidance behavior when considering corporate performance. This indicates the importance of supervision and policies that consider ownership composition in efforts to control tax avoidance practices. Keywords: Ownership Structure, Tax Avoidance, Company Performance Penelitian ini dilakukan dalam upaya menyajikan model pengaruh struktur kepemilikan terhadap Tax Avoidance serta dampaknya terhadap kinerja perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2019-2023). Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier ganda dengan menggunakan data panel yang digabungkan dengan data time-series dan data cross-series. Data yang diperoleh yaitu 16 perusahaan manufaktur yang terdaftar di BEI pada tahun 2019 – 2023. Metode yang digunakan yaitu purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan public berpengaruh negative terhadap Tax Avoidance, sementara penelitian ini tidak menemukan pengaruh yang signifikan dari kepemilikan institusional dan kepemilikan asing terhadap Tax Avoidance. Penelitian ini juga menemukan bahwa kinerja perusahaan memperkuat pengaruh kepemilikan public dan memperlemah kepemilkan asing terhadap Tax Avoidance. Adapun implikasi dalam penelitian ini menunjukkan bahwa struktur kepemilikan, khususnya kepemilikan publik dan asing, memiliki dinamika pengaruh yang berbeda terhadap perilaku penghindaran pajak ketika mempertimbangkan kinerja perusahaan. Hal ini mengindikasikan pentingnya pengawasan dan kebijakan yang mempertimbangkan komposisi kepemilikan dalam upaya mengendalikan praktik tax avoidance. Kata kunci: Struktur Kepemilikan, Penghindaran Pajak, Kinerja Perusahaan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 038
NIM/NIDN Creators: 55521120011
Uncontrolled Keywords: Struktur Kepemilikan, Penghindaran Pajak, Kinerja Perusahaan.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 153 Conscious Mental Process and Intelligence/Intelegensia, Kecerdasan Proses Intelektual dan Mental > 153.4 Thought, Thinking, Reasoning, Intuition, Value, Judgment/Pemikiran, Pertimbangan, Penalaran, Intuisi, Nilai, Pendapat > 153.45 Value/Nilai
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 381 Commerce, Trade/Perdagangan > 381.1 Retail Trade/Perdagangan Ritail, Pasar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 09 Oct 2025 08:05
Last Modified: 09 Oct 2025 08:05
URI: http://repository.mercubuana.ac.id/id/eprint/98955

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.