CECILIA, MARGARETH (2020) PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Indonesia dan Malaysia tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of profitability which is proxy by ROA, institutional ownership and audit quality on tax availability. The population in this study is companies manufacturing ready-to-consume goods that are listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange period 2016-2018. Samples were selected using the purposive sampling method. The total sample used in this study amounted to 49 manufacturing companies. The analytical method used in this study is multiple regression processed using STATA version 16. The results of this study indicate that profitability has a significant negative effect on tax availability, institutional ownership and audit quality does not significantly influence tax avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Keywords : Profitability, Institusional Ownership, Audit Quality, Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas yang diproksikan dengan ROA, kepemilikan institusional dan kualitas audit terhadap Tax avoidence. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang yang siap dikonsumsi yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia periode 2016- 2018. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 49 perusahaan manufaktur. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda yang diolah menggunakan STATA versi 16. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap tax avoidence, kepemilikan institusional dan kualitas audit tidak berpengaruh negatif signifikan terhadap tax avoidance pada perusahaan manufaktur sektor barang yang siap konsumsi yang terdaftar di Bursa Efek Indonesia dan bursa malaysia. Kata Kunci : Profitabilitas, Kepemilikan Institusional, Kualitas Audit, Tax Avoidance
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