Pramudhita Suhita Tieriswan, Rahiswari (2019) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KETERTARIKAN INVESTOR ASING TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze the impact of managerial ownership, institutional ownership, and foreign investor interest of tax aggressiveness on manufactured companies listed on BEI for six years. On this study tax aggressiveness as a dependend variable. While the independent variable are managerial ownership, institusional ownership, and foreign investor interest. The sampling technique used in this study was the purposive sampling method, with the sample of these research was manufactured companies listed on Indonesia Stock Exchange Period 2013 – 2018. Data analytical technique used is multiple linier regression analysis with Classical Assumption Test and Goodness of Fit. The result of this research is managerial ownership and foreign investor interest have no effect to tax aggressiveness, while institutional ownership has a negative effect to tax aggressiveness.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Kepemilikan Manajerial, Kepemilikan Institusional, Ketertarikan Investor Asing, dan Agresivitas Pajak (Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013 – 2018) ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, dan ketertarikan investor asing terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama enam tahun. Dalam penelitian ini agresivitas pajak sebagai variable dependen. Sedangkan variable independennya adalah kepemilikan manajerial, kepemilikan institusional, dan ketertarikan investor asing. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, dengan sampelnya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 – 2018. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan melakukan uji asumsi klasik dan uji kebaikan model. Hasil penelitian ini adalah kepemilikan manajerial dan ketertarikan investor asing tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan institusional berpengaruh negatif terhadap agresivitas pajak. | |||||||||
| Uncontrolled Keywords: | Managerial Ownership, Institutional Ownership, Foreign Investor Interest, and Tax Aggressiveness Kepemilikan Manajerial, Kepemilikan Institusional, Ketertarikan Investor Asing, Agresivitas Pajak | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Rahiswari Pramudhita Suhita Tieriswan | |||||||||
| Date Deposited: | 20 Nov 2023 14:20 | |||||||||
| Last Modified: | 22 Nov 2023 10:20 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31056 |
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