PENGARUH MANAJEMEN LABA, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, INTENSITAS ASET TETAP DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 - 2018

Muhadianah, Siti (2020) PENGARUH MANAJEMEN LABA, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, INTENSITAS ASET TETAP DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 - 2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Abstrak – Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba, kepemilikan institusional, kepemilikan manajerial, intensitas aset tetap dan kepemilikan keluarga terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengambilan data yang digunakan adalah purposive sampling. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2018 dengan sampel berjumlah 177 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Data dalam penelitian ini diperoleh dari laporan tahunan perusahaan yang tersedia di Bursa Efek Indonesia (BEI) periode 2016-2018. Hasil penelitian menunjukkan bahwa (1) Manajemen laba tidak berpengaruh terhadap Tax Avoidance, (2) Kepemilikan Institusional berpengaruh terhadap Tax Avoidance, (3) Kepemilikan Manajerial berpengaruh terhadap Tax Avoidance, (4) Intensitas Aset Tetap tidak berpengaruh terhadap Tax Avoidance dan (5) Kepemilikan Keluarga berpengaruh terhadap Tax Avoidance. Kata Kunci: Manajemen laba, Kepemilikan Institusional, Kepemilikan Manajerial, Intensitas Aset Tetap, Kepemilikan Keluarga dan Tax Avoidance. Abstract - This study aims to analyze the effect of earning management, institutional ownership, managerial ownership, fixed assets intensity and family ownership on tax avoidance on manufacturing listed companies listed on the Indonesia Stock Exchange (IDX). The data collection method used is purposive sampling. The population in this manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016 to 2018 with a sample of 177 companies. This study uses multiple linear regression analysis. The data in this study were obtained from the annual report available on the Indonesia Stock Exchange in the period 2016-2018. The results showed that (1) Earning Management do not effect on tax avoidance, (2) Institutional Ownership effect on tax avoidance, (3) Managerial Ownership effect on tax avoidance, (4) fixed assets intensity do not effect on tax avoidance, and (5) family ownership effect on tax avoidance. Keywords : Earning Management, Institutional Ownership, Managerial Ownership, Fixed Assets Intensity, Family Ownership, Tax Avoidance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZulfiati, LiesUNSPECIFIEDlies.zulfiati@stei.ac.id
Uncontrolled Keywords: Manajemen laba, Kepemilikan Institusional, Kepemilikan Manajerial, Intensitas Aset Tetap, Kepemilikan Keluarga dan Tax Avoidance.
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Users 442 not found.
Date Deposited: 28 Dec 2020 18:04
Last Modified: 04 Jan 2021 07:57
URI: http://repository.stei.ac.id/id/eprint/2516

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