Errianto, Alifah Syara (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL, UMUR PERUSAHAAN, LIKUIDITAS, INTENSITAS MODAL DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, umur perusahaan, likuiditas, intensitas modal dan kompensasi rugi fiskal terhadap tax avoidance. Populasi dalam penelitian ini berjumlah 138 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016- 2018. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 87 perusahaan sektor pertambangan. Analisis data yang digunakan pada penelitian ini adalah regresi berganda dengan bantuan aplikasi SPSS versi 19. Penelitian ini menunjukkan bahwa kepemilikan institusional dan umur perusahaan berpengaruh positif terhadap tax avoidance, namun likuiditas tidak berpengaruh terhadap tax avoidance. Sedangkan, intensitas modal dan kompensasi rugi fiskal bepengaruh positif terhadap tax avoidance. ABSTRACT This study refers to examine the effect of institutional ownership, firm age, liquidity, capital intensity and compensation tax loss against tax avoidance. The population in this stud were 138 mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018 period. Determination of the sample in this study using a purposive sampling method. The samples used in this study were 87 mining sector companies. Analysis of the data used in this study is multiple regression with the help of the application of SPSS version 19. This study shows that institutional ownership and firm age are positive for tax avoidance, but liquidity is not required for tax avoidance. While capital intensity and compensation tax loss are positive towards tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2049 NIM 16.05.52.0133 |
| Uncontrolled Keywords: | Kata kunci: Kepemilikan Institusional, Umur Perusahaan, Likuiditas, Intensitas Modal, Kompensasi Rugi Fiskal, Tax Avoidance. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 11 May 2020 05:03 |
| Last Modified: | 11 May 2020 05:03 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6753 |
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