PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017)

MANUELLA, YOSEPHINE (2019) PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017). Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini bertujuan untuk menganalisa besar pengaruh leverage, profitability, ukuran perusahaan, dan proporsi kepemilikan institusional terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Pemilihan sampel menggunakan teknik purposive sampling dari 152 perusahaan manufaktur dan menghasilkan total sampel sebanyak 59 perusahaan. Analisa dalam penelitian ini merupakan analisis regresi berganda. Penelitian ini memberi hasil bahwa leverage memiliki pengaruh positif dan signifikan terhadap tax avoidance, profitability memiliki pengaruh negafif dan signifikan terhadap tax avoidance, ukuran perusahaan, dan proporsi ukuran kepemilikan tidak berpengaruh signifikan terhadap tax avoidance. Kata kunci : leverage, profitability, ukuran perusahaan, proporsi kepemilikan institusional. This study aims to analyze the relationship among leverage, profitability, firm size and proportion of institutional ownership toward tax avoidance on the manufacturing companies listed in Indonesia Stock Exchange in 2015 to 2017. The sample selection uses a purposive sampling technique from 152 companies and produces a total samples of 59 companies. The analysis method used is multiple regression analysis. These results indicate that, leverage has a positive and significant effect on tax avoidance, profitability has a negative and significant effect on tax avoidance, firm size and proportion of institutional ownership has no significant effect on tax avoidance. Keywords : leverage, profitability, firm size, proportion of institutional ownership.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 07 Jan 2022 12:46
Last Modified: 07 Jan 2022 12:46
URI: http://repository.untar.ac.id/id/eprint/33532

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