CD Skripsi

Pengaruh Kepemilikan Institusional, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022)

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This research aims to examine the influence of institutional ownership, profitability, leverage and company size on tax avoidance in manufacturing companies. The population in this study are manufacturing companies in the daily goods industry sector listed on the Indonesia Stock Exchange from 2019 to 2022. The sample in this study, which was determined based on certain characteristics, was 39 companies using a purposive sampling method from a population of 156 companies. The data analysis technique used in this research is multiple regression analysis using SPSS 25 software. The results of the research show that Profitability, Leverage and Company Size influence Tax Avoidance. Meanwhile, Institutional Ownership has no effect on Tax Avoidance. The independent variable can explain the effect of tax avoidance by 21.1% while the remaining 78.9% is explained by other variables not examined in this research.

Keywords: Institutional ownership, Profitability, Leverage, Company size, tax avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112291

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112291

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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