Pengaruh profitabilitas, sales growth, kepemilikan institusional, dan komisaris independen terhadap tax avoidance (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021) = The effect of profitability, sales growth, institutional ownership, and independent commissioner on tax avoidance (empirical study of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period)

Wiharja, Angela (2022) Pengaruh profitabilitas, sales growth, kepemilikan institusional, dan komisaris independen terhadap tax avoidance (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021) = The effect of profitability, sales growth, institutional ownership, and independent commissioner on tax avoidance (empirical study of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dilakukannya penelitian ini, yaitu untuk mengetahui pengaruh Profitabilitas, Sales Growth, Kepemilikan Institusional, dan Komisaris Independen terhadap Tax Avoidance. Sampel yang digunakan dalam penelitian ini ialah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018–2021. Pemilihan sampel dilakukan berdasarkan metode purposive sampling dan menggunakan teknik pengumpulan data sekunder yang diperoleh dari S&P Capital IQ dan website Bursa Efek Indonesia sehingga diperoleh total sebanyak 212 observasi penelitian. Metode penelitian yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini, yaitu (1) Profitabilitas tidak berpengaruh terhadap Tax Avoidance (2) Sales Growth tidak berpengaruh terhadap Tax Avoidance (3) Kepemilikan Institusional tidak berpengaruh terhadap Tax Avoidance dan (4) Komisaris Independen berpengaruh positif terhadap Tax Avoidance. Implikasi dari penelitian ini diharapkan dapat berkontribusi terhadap pengembangan ilmu pengetahuan dan menjadi referensi untuk penelitian selanjutnya, menjadi tambahan wawasan bagi investor dalam membuat keputusan berinvestasi, serta menjadi bahan pertimbangan dan masukan bagi otoritas pajak di Indonesia dalam meningkatkan pengawasan dan penegasan regulasi terkait penghindaran pajak. / The purpose of this research is to determine the effect of Profitability, Sales Growth, Institutional Ownership, and Independent Commissioners on Tax Avoidance. The sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2021 period. The sample selection was carried out based on the purposive sampling method and using secondary data collection techniques obtained from S&P Capital IQ and the Indonesian Stock Exchange website so that a total of 212 research observations were obtained. The research method used is multiple linear regression analysis. The results of this study are (1) Profitability has no effect on Tax Avoidance (2) Sales Growth has no effect on Tax Avoidance (3) Institutional Ownership has no effect on Tax Avoidance and (4) Independent Commissioner has positive effect on Tax Avoidance. The implications of this research are expected to contribute to the development of knowledge and become a reference for further research, provide additional insight for investors in making investment decisions, and become material for consideration and input for tax authorities in Indonesia in improving oversight and enforcement of regulations related to tax avoidance.

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