The influence of leverage and institutional ownership toward tax avoidance in energy companies listed on the Indonesia Stock Exchange

Angkasa, Darren (2023) The influence of leverage and institutional ownership toward tax avoidance in energy companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this study is to analyze the impact of leverage and institutional ownership on tax avoidance practices in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Leverage is measured by debt-to-equity ratio (DER) and Institutional Ownership is measured by institutional ownership ratio (KI). The dependent variable is tax avoidance as measured by the effective tax rate (ETR). The research's population comprises of all energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Using the purposive sampling method, 15 companies were chosen as study samples, for 75 samples. The data analysis descriptive statistics, classical assumptions, multiple linear regression, and hypothesis test were employed in the data analysis procedure, which was carried out using SPSS 26. The result of this research shows that leverage and institutional ownership partially have insignificant impact on tax avoidance. Furthermore, leverage and institutional ownership simultaneously have insignificant impact on tax avoidance. / Tujuan dari penelitian ini adalah untuk menganalisis pengaruh leverage dan kepemilikan institusional terhadap praktik penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 sampai dengan tahun 2022. Leverage diukur dengan debt to equity ratio (DER) dan Kepemilikan Institusional diukur dengan rasio kepemilikan institusional (KI). Variabel dependen adalah penghindaran pajak yang diukur dengan effective tax rate (ETR). Populasi penelitian ini terdiri dari seluruh perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022. Dengan menggunakan metode purposive sampling, 15 perusahaan dipilih sebagai sampel penelitian, dengan jumlah sampel sebanyak 75 perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linier berganda, dan uji hipotesis yang dilakukan dengan menggunakan SPSS 26. Hasil penelitian ini menunjukkan bahwa leverage dan kepemilikan institusional secara parsial berpengaruh tidak signifikan terhadap penghindaran pajak. Selanjutnya, leverage dan kepemilikan institusional secara simultan berpengaruh tidak signifikan terhadap penghindaran pajak.

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