eprintid: 51502
rev_number: 17
eprint_status: archive
userid: 22954
dir: disk0/00/05/15/02
datestamp: 2025-08-04 03:03:13
lastmod: 2025-08-04 03:03:13
status_changed: 2025-08-04 03:03:13
type: thesis
metadata_visibility: show
creators_name: Hamidah, Lutfi Atul
creators_id: 5552180147
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Soerono, Ayu Noorida
contributors_name: Mukhtar, Mukhtar
contributors_id: 197210222003122001
contributors_id: 197506202005011003
corp_creators: Universitas Sultan Ageng Tirtayasa
corp_creators: Fakultas Ekonomi dan Bisnis
corp_creators: Jurusan Akuntansi
title: 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)
ispublished: pub
subjects: HF5601
divisions: Akuntansi
divisions: FEB
full_text_status: restricted
keywords: Profitability, Company Size, Proportion of Institutional Ownership,
Capital intensity, Tax avoidance
Profitabilitas, Ukuran Perusahaan, Proporsi Kepemilikan
Institusional, Intensitas Modal, Tax avoidance
note: 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.
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.
date: 2025
date_type: published
pages: 125
institution: Universitas Sultan Ageng Tirtayasa
department: Akuntansi
thesis_type: sarjana
thesis_name: sarjana
citation:   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.   
document_url: https://eprints.untirta.ac.id/51502/1/Lutfi%20Atul%20Hamidah_5552180147_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/51502/2/Lutfi%20Atul%20Hamidah_5552180147_01.pdf
document_url: https://eprints.untirta.ac.id/51502/3/Lutfi%20Atul%20Hamidah_5552180147_02.pdf
document_url: https://eprints.untirta.ac.id/51502/4/Lutfi%20Atul%20Hamidah_5552180147_03.pdf
document_url: https://eprints.untirta.ac.id/51502/5/Lutfi%20Atul%20Hamidah_5552180147_04.pdf
document_url: https://eprints.untirta.ac.id/51502/6/Lutfi%20Atul%20Hamidah_5552180147_05.pdf
document_url: https://eprints.untirta.ac.id/51502/7/Lutfi%20Atul%20Hamidah_5552180147_Ref.pdf
document_url: https://eprints.untirta.ac.id/51502/8/Lutfi%20Atul%20Hamidah_5552180147_Lamp.pdf