FEBRIANY, ADINDA (2021) KEPEMILIKAN MANAJERIAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK LEGAL. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, leverage, dan ukuran perusahaan terhadap penghindaran pajak legal pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Penelitian ini menggunakan jenis penilitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan Software Econometric Views (Eviews) versi 10. Populasi dari penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan consumer goods sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI) di www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa (1) kepemilikan manajerial tidak berpengaruh signifikan terhadap penghindaran pajak legal, (2) Leverage berpengaruh signifikan terhadap penghindaran pajak legal, (3) ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak legal, (4) kepemilikan manajerial, leverage dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak legal. Kata Kunci: Kepemilikan Manajerial, Leverage, Ukuran Perusahaan,Penghindaran Pajak. ABSTRACT This study is aimed to test the effect of managerial ownership, leverage and firm size on tax avoidance in consumer goods companies that listed in Indonesia Stock Exchange (IDX) from 2017 to 2020. This research uses descriptive quantitative approach, which is measured using multiple linear regression based method use Software Econometric Views (Eviews) version 10. Sample was determined by purposive sampling method, and get 15 consumer goods companies. So, total observation in this research are 60 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website www.idx.co.id. Hypothesis testing are using t test and F test. The result are (1) managerial ownership has no significant effect on tax avoidance, (2) leverage have a significant effect on tax avoidance, (3) firm Size have a significant effect on tax avoidance, (4) managerial ownership, leverage and company size have a significant effect on tax avoidance. Keywords: Managerial Ownership, Leverage, Firm Size, Tax Avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Adinda Febriany | ||||||||
| Date Deposited: | 08 Sep 2021 15:21 | ||||||||
| Last Modified: | 08 Sep 2021 15:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4840 |
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