PENGARUH INTENSITAS MODAL, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP TARIF PAJAK

NUR FAUZIAH, . (2021) PENGARUH INTENSITAS MODAL, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP TARIF PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intensitas modal, kepemilikan institusional, dan profitabilitas terhadap tarif pajak. Penelitian ini menggunakan data sekunder, yaitu laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2019. Melalui teknik purposive sampling, terpilih 83 perusahaan sebagai sampel dengan total observasi sebesar 209 data yang diolah dengan analisis regresi linear berganda menggunakan Software Statistical Product and Service Solution (SPSS) 25. Tarif pajak sebagai variabel dependen dalam penelitian ini diproksikan dengan tarif pajak efektif. Sedangkan, variabel independen antara lain intensitas modal yang diproksikan dengan jumlah aset tetap dibandingkan dengan total keseluruhan aset, kepemilikan institusional diproksikan dengan jumlah kepemilikan institusional terhadap jumlah saham yang beredar, dan profitabilitas diproksikan dengan Return On Assets (ROA). Hasil penelitian ini menunjukkan bahwa intensitas modal tidak berpengaruh terhadap tarif pajak efektif, sedangkan kepemilikan institusional dan profitabilitas berpengaruh negatif terhadap tarif pajak efektif. Dengan meningkatkan jumlah kepemilikan institusional dalam perusahaan dan memaksimalkan tingkat profitabilitas yang dilakukan oleh perusahaan dapat mengurangi tarif pajak efektif. Kata kunci: Intensitas Modal, Kepemilikan Institusional, Profitabilitas, Tarif Pajak. This research aims to determine the influence of capital intensity, institutional ownership, and profitability on tax rate. This research uses secondary data, namely the annual report of manufacturing companies are listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. Through purposive sampling technique, 83 companies were selected as samples with a total observation of 209 which were processed by multiple linear regression analysis using Software Statistical Product and Service Solution (SPSS) 25. The tax rate as the dependent variable in this research is proxied by the effective tax rate. Meanwhile, the independent variables include capital intensity as proxied by the number of fixed assets compared to total assets, institutional ownership is proxied by the number of institutional ownership on the number of shares outstanding, and profitability is proxied by Return On Assets (ROA). The results of this research indicate that capital intensity has no effect on the effective tax rate, while institutional ownership and profitability have a negative effect on the effective tax rate. By increasing the amount of institutional ownership in the company and maximizing the level of profitability carried out by the company, it can reduce the effective tax rate. Keywords: Capital Intensity, Institutional Ownership, Profitability, Tax Rate.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, S.E., M.Ak. ; 2). Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9470 not found.
Date Deposited:	27 Feb 2021 05:16
Last Modified:	27 Feb 2021 05:16
URI:	http://repository.unj.ac.id/id/eprint/13468

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