PEBRIANI, WANDA (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Sektor Perdagangan Retail yang terdaftar di BEI 2015 - 2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh dari Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Return On Assets terhadap Tax Avoidance pada perusahaan Perdagangan Retail yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan Eviews 10.Populasi dari penelitian ini adalah perusahaan Perdagangan retail yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2019.Sampel ditentukan menggunakan metode teknik pengambilan data purposive sampling, dengan jumlah sampel sebanyak 13 perusahaan perdagangan sehingga total observasi dalam penelitian ini sebanyak 65 observasi. Data yang digunakan dalam penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs web resmi masing-masing perusahaan dan melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan regresi parsial uji t. Hasil penelitian menunjukkan bahwa (1) secara parsial variabel Kepemilikan Institusional berpengaruh terhadap Tax Avoidance, (2) secara parsial Kepemilikan Manajerial berpengaruh terhadap Tax Avoidance, (3) secara parsial Leverage berpengaruh terhadap Tax Avoidance, (4) secara parsial Return On Assets berpengaruh negatif terhadap Tax Avoidance. Kata Kunci: Kepemilikan Institusional (KI), Kepemilikan Managerial (KM), Leverage (LV), Return On Assets (RA), Tax Avoidance (TA). ABSTRACT This study aims to examine whether the influence of Institutional Ownership,Manegerial Ownership,Leverage, Return On Assets on Tax Avoidance in Retail Trading companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach, which is measured using a multiple linear regression – based method with Eviews 10. The population of this study is retail trading companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample is determined using the retrieval technique method.purposive sampling data, with a sample size of 13 trading companies so that the total observations in this study were 65 observations.The data used in this study are secondary data. The data collection technique used the documentation method through the official website of each company and through the official IDX website: www.idx.co.id. Hypothesis testing used the R test and partial regression t test. The results show that (1) partially Institutional Ownership variables affect Tax Avoidance, (2) partially Managerial Ownership affects Tax Avoidance,(3) partially Leverage affects Tax Avoidance, (4) partially Return On Assets. Key Words: Institutional Ownership (KI), Managerial Ownership (KM), Leverage (LV), Return On Assets (RA), Tax avoidance (TA).
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Wanda Pebriani | ||||||||
| Date Deposited: | 28 Apr 2021 03:57 | ||||||||
| Last Modified: | 28 Apr 2021 03:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4197 |
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