PRIANDANI, YUSTIKA PUTRI (2025) PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of profitability as measured by Return on Assets (ROA), institutional ownership, and liquidity as measured by the Current Ratio (CR), on tax avoidance practices as measured by the Cash Effective Tax Rate (CETR). The objects in this study were financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The sampling method used was purposive sampling, and the data analysis technique was carried out through multiple linear regression. The results of the study indicate that profitability has a negative and significant effect on tax avoidance, institutional ownership has a positive and significant effect on tax avoidance, while liquidity has no effect on tax avoidance. Keywords: Profitability, Institutional Ownership, Liquidity, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas yang diukur dengan Return On Assets (ROA), kepemilikan institusional, serta likuiditas yang diukur menggunakan Current Ratio (CR), terhadap tax avoidance yang diukur menggunakan Cash Effective Tax Rate (CETR). Objek dalam penelitian ini adalah perusahaan-perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2022. Metode pengambilan sampel yang digunakan adalah purposive sampling, dan teknik analisis data dilakukan melalui regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance, sementara likuiditas tidak memiliki pengaruh terhadap tax avoidance. Kata Kunci: Profitabilitas, Kepemilikan Institusional, Likuiditas, Tax Avoidance
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