Valentinus, Febry (2022) Pengaruh profitabilitas, kualitas audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax avoidance merupakan salah satu tindakan penghindaran pajak yang sering
dilakukan oleh perusahaan. Tujuan penelitian untuk menganalisis pengaruh
profitabilitas, Kualitas Audit dan kepemilikan institusional terhadap tax avoidance
pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek
Indonesia tahun 2016-2020. Jumlah data sampel yang digunakan yaitu 140 data
yang bersifat sekunder dan dilakukan pengolahan data menggunakan aplikasi
pengolah data statistika SPSS Penelitian menggunakan beberapa referensi jurnal
lainnya sehubungan dengan kegiatan penelitian. Hasil penelitian menunjukan
bahwa profitabilitas berpengaruh negatif terhadap tax avoidance, Kualitas Audit
berpengaruh positif terhadap tax avoidance dan kepemilikan insititusional tidak
berpengaruh terhadap tax avoidance./
Tax avoidance is one of the tax management that are often carried out by
companies. The purpose of the research is to analyze the effect of the profitability,
audit quality and institutional ownership on tax avoidance in basic and chemical
industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020.
The number of used sample data is 140 secondary data and data processing is
carried out using the SPSS statistical data processing application. The research
uses several other journal references related to research activities. The results
show that profitability has a negative effect on tax avoidance, audit quality has a
positive effect on tax avoidance and institutional ownership has no effect on tax
avoidance.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Valentinus, Febry NIM01017200087 febry14.fv@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Sihombing, Tanggor NIDN0316076101 UNSPECIFIED Thesis advisor Butarbutar, Ferdinand NIDN8864930017 UNSPECIFIED Thesis advisor Lusmeida, Herlina NIDN0327067701 UNSPECIFIED |
Uncontrolled Keywords: | Tax Avoidance; Profitabilitas; Kualitas Audit; Kepemilikan Institusional |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | FEBRY VALENTINUS |
Date Deposited: | 27 Jul 2022 01:48 |
Last Modified: | 27 Jul 2022 01:48 |
URI: | http://repository.uph.edu/id/eprint/48999 |