Pengaruh profitabilitas, kualitas audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2020

Valentinus, Febry (2022) Pengaruh profitabilitas, kualitas audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance merupakan salah satu tindakan penghindaran pajak yang sering dilakukan oleh perusahaan. Tujuan penelitian untuk menganalisis pengaruh profitabilitas, Kualitas Audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Jumlah data sampel yang digunakan yaitu 140 data yang bersifat sekunder dan dilakukan pengolahan data menggunakan aplikasi pengolah data statistika SPSS Penelitian menggunakan beberapa referensi jurnal lainnya sehubungan dengan kegiatan penelitian. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh negatif terhadap tax avoidance, Kualitas Audit berpengaruh positif terhadap tax avoidance dan kepemilikan insititusional tidak berpengaruh terhadap tax avoidance./ Tax avoidance is one of the tax management that are often carried out by companies. The purpose of the research is to analyze the effect of the profitability, audit quality and institutional ownership on tax avoidance in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020. The number of used sample data is 140 secondary data and data processing is carried out using the SPSS statistical data processing application. The research uses several other journal references related to research activities. The results show that profitability has a negative effect on tax avoidance, audit quality has a positive effect on tax avoidance and institutional ownership has no effect on tax avoidance.

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