Amaliana, Safira (2020) DETERMINASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini menguji bagaimana leverage, kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, dan profitabilitas mempengaruhi penghindaran pajak. Objek yang diteliti adalah perusahaan manufaktur yang terdapat di Bursa Efek Indonesia periode 2016 hingga 2018. Metode untuk mengambil sampel menggunakan purposive sampling sehingga diperoleh 78 perusahaan manufaktur. Penelitian ini menggunakan teknik analisis regresi data panel dengan bantuan EViews 9. Penelitian ini menunjukkan variabel leverage, kepemilikan institusional, kepemilikan manajerial, dan ukuran perusahaan tidak mempengaruhi secara signifikan pada penghindaran pajak. Namun, profitabilitas mempunyai pengaruh negatif yang signifikan pada penghindaran pajak. ABSTRACT This research examines how leverage, institutional ownership, managerial ownership, company size, and profitability affect tax avoidance. The object that is researched is a manufacturing company located in IDX Period 2016 to 2018. The sampling method uses purposive sampling and obtained 78 manufacturing companies. The study used a regression technique of data panel analysis with the help of Eviews 9. This research demonstrates the variable leverage, institutional ownership, managerial holdings, and size of the company does not significantly affect the tax avoidance. However, profitability has a significant negative influence on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2035 NIM 16.05.52.0077 |
| Uncontrolled Keywords: | Kata kunci: Penghindaran Pajak, Leverage, Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan, Profitabilitas |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 05 May 2020 03:38 |
| Last Modified: | 11 May 2020 03:56 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6592 |
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