PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi empiris pada Perusahaan Jasa Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013 - 2017)

RAMDANIAH, DIAN FEBRI (2018) PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi empiris pada Perusahaan Jasa Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013 - 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Karakter Eksekutif, Profitabilitas dan Kepemilikan Institusional terhadap Penghindaran Pajak (Tax Avoidance) pada perusahaan Jasa Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linear berganda dengan Eviews 10. Populasi dari penelitian adalah perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai dengan tahun 2017. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 10 perusahaan Property dan Real Estate sehingga total observasi dalam penelitian ini sebanyak 50 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis dengan menggunkan uji t dan F (simultan). Hasil penelitian membuktikan bahwa (1) Karakter Eksekutif berpengaruh terhadap Penghindaran Pajak (tax avoidance) pada perusahaan Property dan Real Estate yang terdaftar di BEI periode 2013-2017, (2) Profitabilitas (ROA) berpengaruh signifikan positif terhadap Penghindaran Pajak (tax avoidance) pada perusahaan Property dan Real Estate yang terdaftar di BEI periode 2013- 2017 dan (3) Kepemilikan Institusional tidak berpengaruh terhadap Penghindaran Pajak (tax avoidance) pada perusahaan Property dan Real Estate yang terdaftar di BEI periode 2013-2017. Kata Kunci : Karakter Eksekutif, Profitabilitas, Struktur Kepemilikan, dan Kepemilikam Institusioanal// ABSTRACT This study is aimed to test the effect of Executive Character, Profitability and Institutional Ownership on Tax Avoidance in Property and Real Estate companies that listed in Indonesia Stock Exchange (IDX) from 2013 to 2017. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use Eviews 10. Sample was determined by purposive sampling method, and get 10 Property and Real Estate companies. So, total observation i this research are 50 observation. The data used in this study are secondary data. Data was collected bt Indonesan Stick Exchange (IDX) official website : www.idx.co.id. Hypothesis testing are using t test. The result are (1) Executive Character has significantly effect to Tax Avoidance in Property and Real Estate companies that listed in Indonesia Stock Exchange (IDX) from 2013 to 2017.(2) Profitability has significantly positif to Tax Avoidance in Indonesia Stock Exchange (IDX) from 2013 to 2017 and (3) Institusional Ownership has no significantly effect to Tax Avoidance in Indonesia Stock Exchange (IDX) from 2013 to 2017 Keywords : Executive Character, Profitability, Ownership Sturcture and Institusioanl Ownership.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYUSUF, MUHAMMADNIDN0330037601m.yusuf@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 09 Dec 2022 04:10
Last Modified: 09 Dec 2022 04:10
URI: http://repository.stei.ac.id/id/eprint/9038

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