PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR PERIODE 2016-2019

Sitorus, Filda Yohana (2022) PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR PERIODE 2016-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara leverage, kepemilikan institusional dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2019. Metode yang digunakan adalah metode pengumpulan data menggunakan metode dokumentasi seperti annual report per perusahaan yang menjadi sampel dalam penelitian ini. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan total observasi sebanyak 184 pengamatan. Strategi yang digunakan adalah kuantitatif deskriptif yang dengan metode analisis regresi berganda dan pengujian hipotesis dengan aplikasi Eviews 10.0. Hasil penelitian sebagai berikut : (1) Debt to asset ratio tidak berpengaruh signifikan terhadap penghindaran pajak, (2) Kepemilikan institusional tidak berpengaruh signifikan terhadap penghindaran pajak , (3) Ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak This study aims to determine the relationship between leverage, institutional ownership and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period.. The method used is the method of collecting data using documentation methods such as annual reports per company sampled in this study. The sampling method in this study used a purposive sampling technique with a total of 184 observations. The strategy used is descriptive quantitative with multiple regression analysis method and hypothesis testing with Eviews 10.0 application. The results of the study are as follows: (1) Debt to asset ratio has no significant effect on tax avoidance, (2) institutional ownership has no significant effect on tax avoidance, (3) company size has a significant effect on tax avoidance.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Merliyana, Merliyana NIDN0312017602 merliyana@stei.ac.id
Uncontrolled Keywords:	Leverage, Kepemilikan Institusional, Ukuran Perusahaan, Penghindaran Pajak
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	Mrs Filda Yohana Sitorus
Date Deposited:	07 Jan 2022 07:02
Last Modified:	07 Jan 2022 07:02
URI:	http://repository.stei.ac.id/id/eprint/6716

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