Melisa, Melisa (2018) Pengaruh profitabilitas kepemilikan keluarga kepemilikan institusional leverage dan capital intensity terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Pada tahun 2016 terdapat kasus Panama Paper dimana bocornya Panama Paper ke publik ada lebih dari 214.000 perusahaan luar negeri perusahaan yang menyimpan asetnya di perusahaan asal Panama. Penghindaran pajak yang menjadi isu terkini dalam kasus Panama Paper ada 30 perusahaan Indonesia yang termasuk kedalam Panama Paper yang menempatkan asetnya di negara lain. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kepemilikan keluarga kepemilikan institusional Leverage dan Capital Intensity terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan-perusahaan Indonesia yang termasuk dalam Panama Paper dari tahun 2011-2016. Sampel penelitian ini ditentukan dengan purposive sampling ini sehingga diperoleh 17 perusahaan sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini adalah Profitabilitas berpengaruh negatif terhadap Tax Avoidance, kepemilikan keluarga tidak berpengaruh terhadap Tax Avoidance, kepemilikan institusional tidak berpengaruh terhadap Tax Avoidance, Leverage tidak berpengaruh terhadap Tax Avoidance, Capital Intensity berpengaruh positif terhadap Tax Avoidance / In 2016 there was a case of Panama Paper where the leaking Panama Paper to the public there are more than 214,000 overseas companies that keep their assets in the company of origin Panama. Tax evasion is the latest issue in the case of Panama Paper there are 30 Indonesian companies that are included in Panama Paper which put assets in other countries. This study aims to analyze the effect of profitability, family ownership, institutional ownership Leverage and Capital Intensity to Tax Avoidance. The object of this study were Indonesian companies included in Panama Papers from 2011-2016. The sample of this research is determined by purposive sampling so that obtained 17 sample companies. The analysis method used is multiple linear regression analysis. The result of this research is Profitability has negative effect to Tax Avoidance, family ownership has no effect on Tax Avoidance, institutional ownership has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, and Capital Intensity has positive effect on Tax Avoidance
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | panama paper; profitabilitas (roa); kepemilikan keluarga; kepemilikan institusional; leverage (der); capital intensity; tax avoidance; profitability (ROA); family ownership; institutional ownership; leverage (DER); capital intensity; tax avoidance | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 23 May 2022 01:09 | ||||||||||||
Last Modified: | 23 May 2022 01:09 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47439 |
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