Pengaruh institutional ownership, profitabilitas, dan financial distress terhadap tax avoidance (studi empiris terhadap sektor industrials di kawasan Asean-5 dan Jepang) = The effect of institutional ownership, profitability, and financial distress on tax avoidance

Safitri, Athalia (2024) Pengaruh institutional ownership, profitabilitas, dan financial distress terhadap tax avoidance (studi empiris terhadap sektor industrials di kawasan Asean-5 dan Jepang) = The effect of institutional ownership, profitability, and financial distress on tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini bertujuan untuk menguji pengaruh dari investor institusi atau yang umum disebut kepemilikan institusional atau institutional ownership, konsep profitabilitas perusahaan yang diproksikan dengan Return on Asset (ROA), serta kondisi perusahaan dalam kesulitan keuangan atau umumnya dikenal dengan financial distress melalui model penelitian regresi linear berganda. Adapun sampel penelitian ini sebanyak 220 perusahaan dengan periode pengamatan 2018 – 2022 yang diperoleh dari perusahaan sektor industrials yang berada di kawasan ASEAN-5 dan Jepang. Dari penelitian ini, dapat diperoleh kesimpulan jika profitabilitas memiliki pengaruh signifikan yang arahnya positif dengan keputusan manajemen dalam tindakan tax avoidance. Profitabilitas mampu memotivasi pengambilan keputusan terkait tax avoidance yang dianggap dapat mereduksi laba perusahaan, namun tidak ditemukan pengaruh atas institutional ownership yang digambarkan oleh rasio kepemilikan institusi dikarenakan keputusan terkait manajemen pajak dapat lebih dipengaruhi oleh kebijakan internal dibandingkan tingkat kepemilikan institusional suatu perusahaan, serta tidak ditemukan pengaruh atas financial distress yang diproksikan dengan perhitungan Altman Z-Score dikarenakan kondisi kesulitan keuangan yang dihadapi perusahaan karena perusahaan tidak menghasilkan keuntungan yang bisa dikenakan pajak dan menghadapi biaya utang yang lebih tinggi sehingga dapat memperburuk situasi keuangan perusahaan. / This study aims to examine the impact of institutional investors or, commonly known as institutional ownership, the concept of corporate profitability proxied by Return on Assets (ROA), and a company's financial distress condition through a multiple linear regression research model. The study sample comprises 220 companies from the industrial sector within the ASEAN-5 region and Japan, observed over the period from 2018 to 2022. The results indicate that profitability has a significant and positive impact on management's decisions regarding tax avoidance. Profitability motivates decision-making related to tax avoidance, which is believed to reduce the company's taxable income. However, no significant effect was found from institutional ownership, as depicted by the ratio of institutional ownership, suggesting that tax management decisions are more influenced by internal policies than by a company's level of institutional ownership. Furthermore, no significant effect was found from financial distress, proxied by the Altman Z-Score, as companies in financial distress often do not generate taxable income and face higher debt costs, exacerbating their financial situation.

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