The influence of profitability and institutional ownership toward tax avoidance in food and beverages companies listed on the Indonesia Stock Exchange

Cherline, Cherline (2023) The influence of profitability and institutional ownership toward tax avoidance in food and beverages companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This is a research which conducted with a pupose to know whether the profitability and institutional ownership have an impact on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange. Pupolation of this research is food and beverages companies for year 2020-2022 that are listed on the Indonesia Srock Exchange with the amount of 47 companies. And there are 22 companies that fulfill the criteria and used as the sample of this research. This means that there will be 66 data. Multiple linear regression analysis method will be implemented on this research as it is one of the data analysis methods. The result of this research show that profitability and institutional ownership partially does not significantly impact the tax avoidance and also simultaneously does not significantly impact on the tax avoidance in food and beverage companies that listed on the Indonesia Stock Exchange for year 2020-2022. / Penelitian ini bertujuan untuk mengetahui apakah profitabilitas dan kepemilikan institusional berpengaruh terhadap penghindaran pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan makanan dan minuman tahun 2020-2022 yang terdaftar di Bursa Efek Indonesia yang berjumlah 47 perusahaan. Dan terdapat 22 perusahaan yang memenuhi kriteria dan dijadikan sampel penelitian ini. Artinya akan ada 66 data. Metode analisis regresi linier berganda akan diterapkan pada penelitian ini karena merupakan salah satu metode analisis data. Hasil penelitian menunjukkan bahwa profitabilitas dan kepemilikan institusional secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak dan secara simultan juga tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2020-2022.

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