SIJABAT, ROULINA (2022) PENGARUH RETURN ON ASSETS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to prove the effect of Return On Assets, Leverage and Institutional Ownership on tax avoidance. The sample in this study is the mining sector company that publishes annual financial reports and earns profits consistently during the 2017-2019 period as many as 18 companies. The data analysis technique is multiple linear regression analysis. The results of this study indicate that return on assets has a negative effect on tax avoidance, leverage and institutional ownership have no significant effect on tax avoidance.. Keywords: tax avoidance, return on assets, leverage and institutional ownership. Penelitian ini bertujuan untuk mebuktikan pengaruh Return On Asset, Leverage dan Kepemilikan Institusional terhadap penghindaraan pajak. Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang mempublikasikan laporan keuangan tahunan dan memperoleh laba secara konsisten selama periode 2017 -2019 sebanyak 18 perusahaan. Teknik analsisi data analisis regresi linier berganda. Hasil penelitian ini menunjukkan return on asset berpengaruh negatif terhadap tax avoidance, leverage dan kepemilikan institusional tidak berpengaruh signifikan terhadap penghindaran pajak. Kata kunci: penghindaran pajak, return on asset, leverage dan kepemilikan institusional.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 22 006 |
| NIM/NIDN Creators: | 43217110212 |
| Uncontrolled Keywords: | penghindaran pajak, return on asset, leverage dan kepemilikan institusional. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 02 Jun 2022 07:29 |
| Last Modified: | 02 Jun 2022 07:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62486 |
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