Hikmah, Nurul (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Pajak merupakan salah satu sumber penerimaan terbesar bagi negara. Namun bagi perusahaan, pajak merupakan beban yang dapat mengurangi laba. Berdasarkan teori agensi adanya benturan kepentingan antara pemerintah dan wajib pajak ini disebut dengan conflict of interest yang memicu timbulnya praktik tax avoidance. Tax avoidance adalah strategi penghindaran pajak untuk meminimalkan beban pajak yang dilakukan secara legal dan tidak melanggar peraturan perpajakan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kepemilikan institusional, profitability, leverage, dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan sampel sebanyak 22 perusahaan selama periode pengamatan 5 tahun berturut-turut sehingga total sampel 110. Pengujian hipotesis dilakukan dengan metode regresi linier berganda dengan software SPSS 21. Hasil penelitian ini membuktikan bahwa kepemilikan institusional berpengaruh negatif terhadap tax avoidance. Hasil penelitian juga membuktikan profitability dan leverage berpengaruh positif pada tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh pada tax avoidance. Kata Kunci : Kepemilikan Institusional, Profitability, Leverage, Ukuran Perusahaan, Tax Avoidance ABSTRACT Taxes are one of the largest sources of revenue for the country. But for companies, taxes are an expense that can reduce profits. Based on agency theory, a conflict of interest between the government and the taxpayer is called a conflict of interest that triggers the emergence of tax avoidance practices. Tax avoidance is a strategy to minimize the tax burden that is done legally and does not violate tax regulations. This study aims to provide empirical evidence about the effect of institutional ownership, profitability, leverage, and company size on tax avoidance in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The sampling method used in this study was a purposive sampling method with a sample of 22 companies during the observation period of 5 years in a row so that the total sample was 110. Hypothesis testing was performed using the multiple linear regression method with SPSS 21 software. The results of this study prove that institutional ownership negatively influences tax avoidance. The results also prove profitability and leverage have a positive effect on tax avoidance, while company size has no effect on tax avoidance. Keywords : Institutional Ownership, Profitability, Leverage, Company Size, Tax Avoidance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kepemilikan Institusional, Profitability, Leverage, Ukuran Perusahaan, Tax Avoidance | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 325 not found. | ||||||||
| Date Deposited: | 15 Dec 2020 11:24 | ||||||||
| Last Modified: | 15 Dec 2020 11:24 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/2317 |
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