PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)

ANJELI, NISA (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Institutional Ownership, Profitability, Leverage and Company Size on Tax Avoidance. This research focuses on food and beverage sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The total research sample was 36 companies obtained from multiple regression methods and descriptive statistics. The research results show that institutional ownership has a negative and significant effect on tax avoidance, profitability has a positive but not significant effect on the value of tax avoidance, leverage has a positive and significant effect on tax avoidance, company size has a positive and significant effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Profitability, Leverage, and Company Size. Penelitian bertujuan untuk menganalisis pengaruh Kepemilikan Institusional, Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Tax avoidance. Penelitian ini berfokus pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019- 2022. Jumlah sampel penelitian sebanyak 36 perusahaan yang diperoleh dari metode regresi berganda dan statistik deskriptif. Hasil Penelitian menunjukkan kepemilikan Institusional berpengaruh negatif dan signifikan terhadap tax avoidance, profitabilitas berpengaruh positif tetapi tidak signifikan terhadap nilai tax avoidance, leverage berpengaruh positif dan signifikan terhadap tax avoidance, ukuran perusahaan berpengaruh positif dan signifikan terhadap tax avoidance. Kata Kunci : Tax Avoidance, Kepemilikan Institusional, Profitabilitas, Leverage, dan Ukuran Perusahaan.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 028
NIM/NIDN Creators:	43220110106
Uncontrolled Keywords:	Tax Avoidance, Kepemilikan Institusional, Profitabilitas, Leverage, dan Ukuran Perusahaan.
Subjects:	200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan 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] 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] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.041 Individual Proprietorships/Kepemilikan Perorangan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	04 Feb 2025 04:35
Last Modified:	04 Feb 2025 04:35
URI:	http://repository.mercubuana.ac.id/id/eprint/93882

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