The impact of profitability, institutional ownership, and leverage towards tax avoidance in the sector of manufacturing companies listed at Indonesia Stock Exchange

Dixon, Geoffrey (2022) The impact of profitability, institutional ownership, and leverage towards tax avoidance in the sector of manufacturing companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

State revenue from the tax sector is critical to support state spending. The government is attempting to optimize tax revenue, however the aim has not been met owing to tax avoidance. The goal of this research is to evaluate and analyse the impact of profitability, institutional ownership, and leverage towards tax avoidance in the sector of manufacturing companies listed at the Indonesia Stock Exchange from 2017 to 2021. The independent variable used in this research are profitability, institutional ownership, and leverage while the dependent variable in this research is tax avoidance and it measured using Effective Tax Rate (ETR). The population of this research includes all manufacturing companies that listed at the Indonesia Stock Exchange year 2017 to 2021. The sampling technique used is purposive sampling, and the number of samples gathered that fulfil the criteria is 20 companies. Secondary data was acquired from www.idx.co.id or company websites. Data analysis was carried out using a multiple regression model with the help of SPSS program version 26. The findings of this research shows that profitability has a significant influence toward tax avoidance, leverage and institutional ownership have an insignificant influence towards tax avoidance. However, profitability, institutional ownership, and leverage simultaneously have significant influence towards tax avoidance./ Penerimaan negara dari sektor pajak sangat penting untuk mendukung belanja negara. Pemerintah berupaya mengoptimalkan penerimaan pajak, namun tujuan tersebut belum tercapai karena adanya penghindaran pajak. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis pengaruh profitabilitas, kepemilikan institusional, dan leverage terhadap penghindaran pajak pada sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan tahun 2021. Variabel bebas yang digunakan dalam penelitian ini adalah profitabilitas, kepemilikan institusional, dan leverage sedangkan variabel terikat dalam penelitian ini adalah penghindaran pajak dan diukur dengan Effective Tax Rate (ETR). Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dan jumlah sampel yang terkumpul yang memenuhi kriteria adalah 20 perusahaan. Data sekunder diperoleh dari www.idx.co.id atau website perusahaan. Analisis data dilakukan dengan menggunakan model regresi berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap penghindaran pajak, leverage dan kepemilikan institusional berpengaruh tidak signifikan terhadap penghindaran pajak. Namun profitabilitas, kepemilikan institusional, dan leverage secara simultan berpengaruh signifikan terhadap penghindaran pajak.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Dixon, GeoffreyNIM03012180046geoffreydixonn@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorArifin, ArifinNIDN0105028401arifin.fu@uph.edu
Uncontrolled Keywords: profitability; institutional ownership; leverage; tax avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 23950 not found.
Date Deposited: 15 Aug 2022 02:59
Last Modified: 15 Aug 2022 02:59
URI: http://repository.uph.edu/id/eprint/49543

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