Pengaruh institutional ownership dan proporsi dewan komisaris independen Terhadap penghindaran pajak dengan size sebagai moderasi untuk periode 2019-2021 = Influence of institutional ownership and proportion of independence board on tax avoidance with size as a moderation for the 2019-2021 period

Safira, Dea (2022) Pengaruh institutional ownership dan proporsi dewan komisaris independen Terhadap penghindaran pajak dengan size sebagai moderasi untuk periode 2019-2021 = Influence of institutional ownership and proportion of independence board on tax avoidance with size as a moderation for the 2019-2021 period. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas tentang pengaruh Institutional Ownership, Proporsi Dewan Komisaris Independen, Profitbaility, dan Leverage terhadap Penghindaran Pajak dengan menggunakan Size sebagai variabek moderasi. Variabel independen dalam penelitian ini adalah Institutional Ownership dan Proporsi Dewan Komisaris Independen, variabel moderasinya adalah Size atau ukuran perusahaan, dan variabel kontrol nya adalah Gross Profit Margin, Return on Sale, dan Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2021. Hasil penelitian ini membuktikan bahwa Institutional Ownership memiliki pengaruh negatif dan signifikan terhadap Penghindaran Pajak (1), Proporsi Dewan Komisaris memiliki pengaruh positif yang signifikan terhadap Penghindaran Pajak (2), Size memperkuat hubungan antara Institutional Ownership terhadap Penghindaran Pajak (3), Size memperlemah hubungan antara Proporsi Dewan Komisaris Independen terhadap Penghindaran Pajak(4). Kata Kunci: Institutional Ownership, Proporsi Dewan Komisaris Independen, Profitability, Leverage, Size, Penghindaran Pajak / This study discusses the effect of Institutional Ownership, Proportion of Independent Commissioners, Profitability, and Leverage on Tax Avoidance by using Size as a moderating variable. The independent variables in this study are Institutional Ownership and the Proportion of Independent Commissioners, the moderating variable is Size or company size, and the control variables are Gross Profit Margin, Return on Sale, and Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the IDX for the period 2019 – 2021. The results of this study prove that Institutional Ownership has a negative and significant effect on Tax Avoidance (1), the proportion of the Board of Commissioners has a significant positive effect on Tax Avoidance (2 ), Size strengthens the relationship between Institutional Ownership and Tax Avoidance (3), Size weakens the relationship between the Proportion of Independent Commissioners on Tax Avoidance (4). Keywords: Institutional Ownership, Proportion of Independent Commissioners, Profitability, Leverage, Size, Tax Avoidance

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