PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PROPORSI KEPEMILIKAN INSTITUSIONAL DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Financials yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)

Hamidah, Lutfi Atul (2025) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PROPORSI KEPEMILIKAN INSTITUSIONAL DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Financials yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to examine the effect of profitability, company size, proportion of institutional ownership and capital intensity on tax avoidance. This study uses a quantitative research type, data collected from the annual financial reports of financial companies for 2019-2023 on the Indonesia Stock Exchange (IDX). With data analysis techniques using multiple linear regression processed using IBM SPSS software version 25. The results of this study are 1) profitability has an effect on tax avoidance. 2) company size has an effect on tax avoidance. 3) the proportion of institutional ownership has an effect on tax avoidance. 4) capital intensity has an effect on tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Soerono, Ayu Noorida	197210222003122001
Thesis advisor	Mukhtar, Mukhtar	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, proporsi kepemilikan istitusional dan intensitas modal terhadap tax avoidance. Penelitian ini menggunakan jenis penelitian kuantitatif, data di kumpulkan dari laporan keuangan tahunan perusahaan financials tahun 2019-2023 di Bursa Efek Indonesia (BEI). Dengan teknik analisis data menggunakan regresi linear berganda yang diolah menggunakan software IBM SPSS versi 25. Hasil penlitian ini ada 1) profitabilitas berpengaruh terhadap tax avoidance. 2) ukuran perusahaan berpengaruh terhadap tax avoidance. 3) proporsi kepemilikan institusional berpengaruh terhadap tax avoidance.4) intensitas modal berpengaruh terhadap tax avoidance.

Uncontrolled Keywords:

Profitability, Company Size, Proportion of Institutional Ownership, Capital intensity, Tax avoidance Profitabilitas, Ukuran Perusahaan, Proporsi Kepemilikan Institusional, Intensitas Modal, Tax avoidance

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

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

Depositing User:

Lutfi Atul Hamidah

Date Deposited:

04 Aug 2025 03:03

Last Modified:

04 Aug 2025 03:03

URI:

http://eprints.untirta.ac.id/id/eprint/51502

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