Rizkika, Sylvia (2022) PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE. Undergraduate thesis, UNIVERSITAS STIKUBANK SEMARANG.
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Abstract
Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh profitabilitas, leverage, kepemilikan institusional, dan kepemilikan manajerial terhadap tax avoidance. Penelitian dilaksanakan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga tahun 2020. Adapun teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling (Judgemental sampling), dan diperoleh sampel yang dapat diolah sebanyak 276 perusahaan manufaktur. Teknik analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian memberikan bukti bahwa profitabilitas dan kepemilikan manajerial berpengaruh positif signifikan terhadap Tax avoidance, sebaliknya leverage dan kepemilikan institusional tidak berpengaruh signifikan terhadap Tax avoidance. This study aims to examine empirically the effect of profitability, leverage, institutional ownership, and managerial ownership on tax avoidance. The study was carried out on manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sampling technique in this study used purposive sampling (Judgemental sampling), and 276 manufacturing companies obtained samples that could be processed. Technical analysis of the data in this study using multiple linear regression. The results of the study provide evidence that profitability and managerial ownership have a significant positive effect on tax avoidance, whereas leverage and institutional ownership have no significant effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2599 NIM.17.05.52.2028 |
| Uncontrolled Keywords: | Tax avoidance, profitabilitas, leverage, kepemilikan institusional, kepemilikan manajerial. |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 17 May 2022 06:54 |
| Last Modified: | 17 May 2022 06:54 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8374 |
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