Shafiyya Yustanti, Bunga (2024) PENGARUH KEMAMPUAN MANAJERIAL DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of managerial ability and ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. Data obtained from annual reports listed on the Indonesia Stock Exchange with purposive sampling technique and the analysis technique used in this study is multiple linear regression analysis. The sample in this study used 69 manufacturing companies listed on the Indonesia Stock Exchange 2018-2022 with data analysis techniques using STATA Software. The results of this study are managerial ability has a positive effect on tax avoidance and ownership structure as proxied by institutional ownership and public ownership has a negative effect on tax avoidance as proxied by effective tax rate. Meanwhile, foreign ownership has no effect on tax avoidance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh kemampuan manajerial dan struktur kepemilikan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2018-2022. Data diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia dengan teknik purposive sampling dan teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Sampel pada penelitian ini menggunakan 69 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2018-2022 dengan teknik analisis data menggunakan Software STATA. Hasil dari penelitian ini adalah kemampuan manajerial berpengaruh positif terhadap penghindaran pajak dan struktur kepemilikan yang diproksikan oleh kepemilikan institusional dan kepemilikan publik berpengaruh negatif terhadap pernghindaran pajak yang diproksikan oleh effective tax rate.. Sedangkan kepemilikan asing tidak berpengaruh terhadap penghindaran pajak. | ||||||
| Uncontrolled Keywords: | Kemampuan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, Kepemilikan Publik, Penghindaran Pajak. Managerial Ability, Institutional Ownership, Foreign Ownership, Public Ownership, Tax Avoidance. | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ms Bunga Shafiyya Yustanti | ||||||
| Date Deposited: | 06 Aug 2024 15:29 | ||||||
| Last Modified: | 15 Aug 2024 14:18 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40263 |
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