NURFANI INDRAWATI, . (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Tujuan dalam penelitian ini adalah menguji dan menganalisis pengaruh kepemilikan institusional, profitabilitas dan umur perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan yang terdaftar Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2022. Teknik purposive sampling digunakan sebagai teknik pengambilan sampel dengan total seluruh sampel sebanyak 95 data sampel. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software Eviews 12 Student Version. Penelitian ini memperoleh hasil sebagai berikut: (a) Kepemilikan Institusional tidak berpengaruh terhadap penghindaran pajak; (b) Profitabilitas berpengaruh negatif terhadap penghindaran pajak; (c) Umur perusahaan tidak berpengaruh terhadap penghindaran pajak. Kata kunci: kepemilikan institusional, profitabilitas, umur perusahaan, penghindaran pajak ***** The purpose of this research is to test and analyze the influence of institutional ownership, profitability and company age on tax avoidance. This research uses secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 to 2022. Purposive sampling technique was used as a sampling technique with a total of 95 sample data. The analytical method used is panel data regression analysis using Eviews 12 Student Version software. This research obtained the following results: (a) Institutional Ownership has no effect on tax avoidance; (b) Profitability has a negative effect on tax avoidance; (c) Company age has no effect on tax avoidance. Key words: institutional ownership, profitability, company age, tax avoidance
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Nuramalia Hasanah, SE,M.Ak ; 2). Dr. Ayatulloh Michael Musyaffi, SE.,Ak.,M.Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Nurfani Indrawati . |
Date Deposited: | 19 Feb 2024 01:58 |
Last Modified: | 19 Feb 2024 01:58 |
URI: | http://repository.unj.ac.id/id/eprint/44940 |
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