PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021)

Raihan, Muhammad (2023) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This study aims to determine the effect of institutional ownership on tax avoidance, the effect of profitability on tax avoidance, the effect of leverage on tax avoidance, the effect of company size on tax avoidance in case studies of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017 -2021. This research uses descriptive research with a quantitative approach, which is measured using spss. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The sample was determined based on the purposive sampling method, with a total sample of 14 manufacturing companies. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id and www.yahoofinance.com hypothesis testing using the t test. The results of this study prove that institutional ownership has an effect on tax avoidance. The results of the study also prove that profitability and leverage have an effect on tax avoidance, firm size has an effect on tax avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional terhadap penghindaran perpajakan, pengaruh profitabilitas terhadap penghindaran perpajakan, pengaruh leverage terhadap penghindaran perpajakan, pengaruh ukuran perusahaan terhadap penghindaran perpajakan pada studi kasus perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 -2021. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan SPSS. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai 2021. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel 14 perusahaan manufaktur. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.yahoofinance.com pengujian hipotesis dengan menggunakan uji t. Hasil penelitian ini membukti bahwa kepemilikan institusional berpengaruh terhadap tax avoidance. Hasil penelitian juga membuktikan profitability dan leverage berpengaruh pada tax avoidance, ukuran perusahaan berpengaruh pada tax avoidance.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Merliyana, Merliyana NIDN0312017602 merliyana@stei.ac.id
Uncontrolled Keywords:	Kepemilikan Institusional, profitability, Leverage, Ukuran Perusahaan, Tax Avoidance
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	MUHAMMAD RAIHAN
Date Deposited:	13 Sep 2023 09:08
Last Modified:	13 Sep 2023 09:08
URI:	http://repository.stei.ac.id/id/eprint/10830

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