PENGARUH TAX AVOIDANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Tri Handayani, Elsha (2018) PENGARUH TAX AVOIDANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

[img] Text (COVER + ABSTRAK)
COVER.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (524kB)
[img] Text (BAB 1)
BAB 1.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (256kB)
[img] Text (BAB 2)
BAB 2.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (476kB)
[img] Text (BAB 3)
BAB 3.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (565kB)
[img] Text (BAB 4)
BAB 4.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (577kB)
[img] Text (BAB 5)
BAB 5.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (10kB)

Abstract

ABSTRAK Banyak faktor yang mempengaruhi nilai perusahaan, diantaranya Tax avoidance dan kepemilikan institusional. Penelitian ini bertujuan untuk mengetahui pengaruh variabel Tax Avoidance dan Kepemilikan Institusional terhadap Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Tujuan dari penelitian ini adalah untuk meneliti kembali pengaruh Tax Avoidance yang diukur dengan Cash Effective Tax Rates (CETR), dan Kepemilikan Institusional (INST) terhadap Nilai Perusahaan (TOBIN’S Q) Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Data yang digunakan dalam penelitian ini diperoleh dari laporan tahunan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015 yang berjumlah 128 perusahaan. Pemilihan sampel melalui metode purposive sampling. Terdapat 21 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Data di analisis dengan menggunakan software Eviews 9. Hasil penelitian ini menunjukkan bahwa secara simultan CETR dan Kepemilikan Institusional berpengaruh terhadap Nilai Perusahaan. Secara parsial, hanya Kepemilikan Institusional yang berpengaruh terhadap Nilai Perusahaan, sedangkan Tax Avoidance tidak mempengaruhi Nilai Perusahaan. Kata Kunci : Tax Avoidance, CETR, kepemilikan institusional, nilai perusahaan, tobin’s q. ABSTRACT Many factors affect the value of the company, including tax avoidance and institutional ownership. The research examines to know the influence of the variable Tax Avoidance and Intitutional Ownership on Manufacture company’s value listed in Indonesia Stock Exchange period 2011-2015. The purpose of this research is to verify the influence of Tax Avoidance measured by Cash Effective Tax Rates (CETR) and Intitutional Ownership on Manufacture company’s value (Price to book value/PBV) listed in Indonesia Stock Exchange period 2011-2015. Data were used in this study are obtained from the financial statement. Population of this research are all of banks listed in Indonesia Stock Exchange period 2011-2015 amounting to 128 Companies. Purposive sampling was used as sampling technique. 21 companies were used as research data. Data were analyzed by software named Eviews 9. The result of this research shows that simultaneously CETR and Intitutional Ownership effect the company’s value. Partially, only Intitutional Ownership (INST) effect the company’s value, while Tax Avoidance (CETR) not effect the company’s value. Keywords : Tax Avoidance, CETR, Intitutional Ownership, Firm Value, tobins’q

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 09 Feb 2022 08:24
Last Modified: 09 Feb 2022 08:24
URI: http://repository.stei.ac.id/id/eprint/7035

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.