Chandra, Jefrie (2022) The impact of institutional ownership, capital intensity, profitability, independent commissioner, and political connection toward tax avoidance in mining companies industry listed at Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
There are two different perspectives from the government and taxpayers regarding tax payments. The government views that higher taxes will benefit the state while taxpayers (companies) try to lower their tax costs to get higher profits through tax avoidance. The purpose of this study was to determine the impact of independent variables such as institutional ownership, capital intensity, profitability, independent commissioner, political connection to the dependent variable, namely tax avoidance in the mining company industry listed at the Indonesia Stock Exchange for the period 2016-2020 with a population of 48. company. This study uses quantitative methods based on secondary data. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 40 companies in the mining sector. The results show that Institutional Ownership, Capital Intensity, Profitability, Independent Commissioner, and Political Connection simultaneously have a significant impact toward Tax Avoidance in mining companies listed at Indonesia Stock Exchange for 2016 to 2020. Partially, Capital Intensity and Political Connection have a significant impact toward tax avoidance. Meanwhile, Institutional Ownership, Profitability, and Independent Commissioner do not have a significant impact toward Tax Avoidance./ Terdapat dua cara pandang yang berbeda dari pemerintah dan wajib pajak mengenai pembayaran pajak. Pemerintah memandang pajak yang dibayar lebih tinggi akan menguntungkan negara sedangkan wajib pajak (perusahaan) berusaha untuk menurunkan biaya pajak mereka untuk mendapatkan keuntungan yang lebih tinggi melalui penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui dampak dari variabel independen seperti kepemilikan institusional, intensitas modal, profitabilitas, komisaris independen, koneksi politik terhadap variabel dependen yaitu penghindaran pajak pada industri perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2020 dengan populasi sebanyak 48 perusahaan. Penelitian ini menggunakan metode kuantitatif berdasarkan data sekunder. Penentuan jumlah sampel menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 40 perusahaan sektor pertambangan. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional, Intensitas Modal, Profitabilitas, Komisaris Independen, dan Koneksi Politik secara simultan berpengaruh signifikan terhadap Penghindaran Pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk tahun 2016 hingga 2020. Secara parsial, Intensitas Modal dan Koneksi Politik memiliki pengaruh signifikan terhadap penghindaran pajak. Sedangkan Kepemilikan Institusional, Profitabilitas, dan Komisaris Independen tidak memiliki pengaruh signifikan terhadap Penghindaran Pajak.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | institutional ownership; capital intensity; profitability; independent commissioner; political connections; 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 |
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Depositing User: | Users 23951 not found. | ||||||||
Date Deposited: | 18 Aug 2022 04:07 | ||||||||
Last Modified: | 18 Aug 2022 04:09 | ||||||||
URI: | http://repository.uph.edu/id/eprint/49741 |
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