PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Consumer NonCyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023)

RAHMI, NOER (2025) PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Consumer NonCyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxes have a crucial role in the sustainability of the country. In Indonesia, taxes contribute around 80% of total state revenue. The government continues to strive for tax revenues to reach the target. Obstacles in optimizing tax systems can potentially lead taxpayers to undertake tax avoidance measures. Tax avoidance can be interpreted as a method of minimizing tax payments by taxpayers by reducing the amount of their tax bills without having to violate tax regulations or can be clarified by finding weak points in the regulations. This study aims to analyze the effect of leverage, profitability, and institutional ownership on tax avoidance in Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses a quantitative approach. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a purposive sampling method with a total of 164 data obtained to be used.Multiple linear regression analysis was applied in this research, utilizing IBM SPSS 25 software as the analytical tool. The results indicate that leverage has a significant positive effect on tax avoidance, while profitability has a significant negative effect on tax avoidance and institutional ownership do not have a significant effect on tax avoidance. Keywords: Tax Avoidance, Leverage, Profitability, Institutional Ownership. Pajak memiliki peran krusial dalam keberlangsungan negara. Di Indonesia pajak menyumbang sekitar 80% dari total pendapatan negara. Pemerintah terus mengupayakan agar penerimaan pajak dapat mencapai target. Namun upaya optimalisasi penerimaan pajak masih menghadapi berbagai hambatan, yang berpotensi mendorong wajib pajak untuk melakukan tindakan tax avoidance. Tax avoidance dapat diartikan sebagai metode minimalisasi penyetoran pajak oleh wajib pajak dengan cara mengurangi jumlah tagihan pajaknya tanpa harus melanggar peraturan perpajakan atau bisa diperjelas dengan mencari titik lemahnya peraturan. Tujuan penelitian yaitu menganalisis pengaruh leverage, profitabilitas, dan kepemilikan institusional terhadap tax avoidance pada perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023. Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini merupakan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2023. Penelitian ini menggunakan metode purposive sampling dengan jumlah yang diperoleh sebanyak 164 data yang akan digunakan. Analisi regresi linear berganda metode yang digunakan dalam penelitian, dan menggunakan aplikasi IBM SPSS 25. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif signifikan terhadap tax avoidance, profitabilitas berpengaruh negatif signifikan terhadap tax avoidance dan kepemilikan institusional tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Tax Avoidance, Leverage, Profitabilitas, Kepemilikan Institusional.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 260
NIM/NIDN Creators: 43220120013
Uncontrolled Keywords: Tax Avoidance, Leverage, Profitabilitas, Kepemilikan Institusional.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 21 Oct 2025 05:33
Last Modified: 21 Oct 2025 05:33
URI: http://repository.mercubuana.ac.id/id/eprint/99567

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