PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2022)

KHAERUNNISA, SITI (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to explain the impact of institutional ownership, independent board of commissioners, earnings management, and tax avoidance. Institutional ownership, as an independent variable, was measured using the ratio of institutional share ownership to the total outstanding shares. The independent board of commissioners to the total board of commissioners is used as a measure of the independent board of commissioners. Tax avoidance, the dependent variable, was assessed using the ETR. In addition, earnings management acted as a mediating variable, quantified through discretionary accruals. The study population includes all property and real estate companies listed on the IDX between 2017 untill 2022. A purposive sampling method was applied, resulting in 50 data samples for this study. Multiple regression analysis and the sobel test were employed for data analysis, utilizing SPSSv25 and an online sobel calculator for processing. The results showed that institutional ownership has no effect on earnings management, an independent board of commissioners has a negative effect on earnings management and has no effect on tax avoidance. Institutional ownership and earnings management have a positive effect on tax avoidance. In addition, earnings management cannot mediate institutional ownership on tax avoidance, but earnings management can mediate independent board of commissioners on tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	NOORIDA S, AYU	197210222003122001

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, dewan komisaris independen, manajemen laba, serta penghindaran pajak. Kepemilikan institusional, sebagai variabel dependen, diukur dengan menggunakan rasio kepemilikan saham institusional terhadap total saham beredar. Dewan komisaris independen terhadap total dewan komisaris digunakan sebagai ukuran dewan komisaris independen. Penghindaran pajak, variabel dependen, dinilai dengan menggunakan ETR. Selain itu, manajemen laba bertindak sebagai variabel mediasi, yang diukur melalui discretionary accrual. Populasi penelitian mencakup semua perusahaan property dan real estate yang terdaftar di BEI antara tahun 2017 sampai 2022. Metode purposive sampling diterapkan, menghasilkan 50 sampel data untuk penelitian ini. Analisis regresi berganda dan uji Sobel digunakan untuk analisis data, dengan menggunakan SPSSv25 dan kalkulator Sobel online untuk pengolahannya. Hasil penelitian menunjukkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba, dewan komisaris independen berpengaruh negatif terhadap manajemen laba dan tidak berpengaruh terhadap penghindaran pajak. Kepemilikan institusional dan manajemen laba berpengaruh positif terhadap penghindaran pajak. Selain itu, manajemen laba tidak dapat memediasi kepemilikan institusional dalam penghindaran pajak, namun manajemen laba dapat memediasi dewan komisaris independen dalam penghindaran pajak.

Uncontrolled Keywords:

Institutional Ownership, Independent Board of Commissioners, Earnings Management, and Tax Avoidance. Kepemilikan Institusional, Dewan Komisaris Independen, Manajemen Laba, dan Penghindaran Pajak

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mrs Siti Khaerunnisa

Date Deposited:

31 Dec 2024 11:30

Last Modified:

31 Dec 2024 11:30

URI:

http://eprints.untirta.ac.id/id/eprint/44909

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