PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

YUSUF, TUBAGUS MAULANA (2022) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Institusional terhadap Penghindaran Pajak, pengaruh Ukuran Perusahaan terhadap Penghindaran Pajak, pengaruh Leverage terhadap Penghindaran Pajak, pengaruh Profitabilitas terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis analisis linier berganda dengan Eviews 10.0. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 24 perusahaan manufaktur sektor industri barang konsumsi sehingga total observasi dalam penelitian ini sebanyak 120 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan website masing-masing perusahaan, pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Kepemilikan Institusional tidak berpengaruh terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2016-2020, (2) Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2016-2020, (3) Leverage tidak berpengaruh terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2016-2020 dan (4) Profitabilitas berpengaruh terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2016-2020. Kata Kunci: Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Profitabilitas dan Penghindaran Pajak. The objective of this research is to investigate the effects of institutional ownership, firm size, leverage, and profitability on tax avoidance at a manufacturing company in the consumer products sector that is listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative descriptive research methodology, with results quantified with Eviews 10.0 linear analysis multiple method. The population of this study consists of companies in the consumer products manufacturing sector that were listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. With a total sample of 24 manufacturing enterprises in the consumer goods industrial sector, the sample was selected using the purposive sampling approach, resulting in a total of 120 observations for this study. Data from secondary sources were used in this investigation. Data collection techniques include using the official IDX website, www.idx.co.id, as well as the websites of each company, and testing hypotheses with a t test. The research results prove that (1) Institutional Ownership has no impact on tax avoidance in manufacturing firms in the consumer goods industry sector listed on the IDX for the 2016–2020 period, (2) Firm Size has an impact on tax avoidance in manufacturing firms in the consumer goods industry sector listed on the IDX for the 2016–2020 period, (3) Leverage has no impact on tax avoidance in manufacturing firms in the consumer goods industry sector listed on the IDX for the 2016–2020 period, and (4) profitability has an impact on tax avoidance in manufacturing firms in the consumer goods industry sector listed on the IDX for the 2016–2020 period. Key Word: Institutional Ownership, Firm Size, Leverage, Profitability and Tax Avoidance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorJUNIARTI, JUNIARTINIDN0318067602juniarti@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Tubagus Maulana Yusuf
Date Deposited: 28 Nov 2022 01:48
Last Modified: 28 Nov 2022 01:48
URI: http://repository.stei.ac.id/id/eprint/8916

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