Pengaruh kepemilikan industri sektor food and beverage terhadap tax avoidance tahun 2016-2021
Info Katalog
File Repositori
Nomor Panggil : 122011900108
Subyek : Tax planning;Ownership
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Hamdy Hady
Kata Kunci : tax avoidance; managerial ownership; institutional ownership; leverage; intellectual capital.
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2023_TS_MMJ_122011900108_Halaman-Judul.pdf | 10 | |
| 2. | 2023_TS_MMJ_122011900108_Lembar-Pengesahan.pdf | 4 | |
| 3. | 2023_TS_MMJ_122011900108_Bab-1_Pendahuluan.pdf | ||
| 4. | 2023_TS_MMJ_122011900108_Bab-2_Landasan-Teori.pdf |
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| 5. | 2023_TS_MMJ_122011900108_Bab-3_Metode-Penelitian.pdf |
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| 6. | 2023_TS_MMJ_122011900108_Bab-4_Hasil-dan-Pembahasan.pdf |
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| 7. | 2023_TS_MMJ_122011900108_Bab-5_Penutup.pdf |
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| 8. | 2023_TS_MMJ_122011900108_Daftar-Pustaka.pdf | ||
| 9. | 2023_TS_MMJ_122011900108_Lampiran.pdf |
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T Tujuan dari penelitian ini untuk mengetahui pengaruh kepemilikan manajerial,kepemilikan institusional, leverage dan modal intelektual terhadap penghindaran pajak.Dalam penelitian ini, penulis menggunakan data yang bersifat kuantitatif yaitu laporantahunan perusahaan yang diperoleh melalui website resmi Bursa Efek Indonesia (BEI) dansitus web resmi perusahaan terkait. Populasi pada penelitian ini adalah perusahaan sektorFood and Baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Teknikpemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperolehsebanyak 15perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan analisislinear berganda dengan alat bantu program Eviews 9.0 dan uji asumsi klasik untuk analisisdata.Hasil dari uji pemilihan model dipilih FixedEffect Model (FEM). Fixed Effect Model(FEM) membuktikan kepemilikan institusional berpengaruh positif terhadap tax avoidance,kepemilikan manajerial tidak berdampak, leverage berpengaruh positif terhadap taxavoidance kepemilikan institusional dan modal intelektual berpengaruh terhadappenghindaran pajak, sedangkan kepemilikan institusional tidak berpengaruh terhadappenghindaran pajak. Variabel yang paling mempengaruhi Tax Avoidance adalah KepemilikanInstitusional dengan nilai coefficient 0.660292. Hal ini dapat menjadi pertimbanganpemerintah dan perusahaan dalam membuat keputusan tentang tax avoidance karena menjadisalah satu pertimbangan investor dalam menanamkan modal.
T The purpose of this study was to determine the effect of managerial ownership,institutional ownership, leverage and intellectual capital on tax evasion. In this study, theauthors used quantitative data, namely the company's annual report obtained through theofficial website of the Indonesia Stock Exchange (IDX) and the official website of relatedcompanies. The population in this study are companies in the Food and Beverage sectorwhich are listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. Thesample selection technique in this study used purposive sampling and obtained as many as 15companies that match the criteria. This study uses multiple linear analysis with the tools ofthe Eviews 9.0 program and the classical assumption test for data analysis.The results of the model selection test were selected Fixed Effect Model (FEM). TheFixed Effect Model (FEM) proves that institutional ownership has a positive effect on taxavoidance, managerial ownership has no effect, leverage has a positive effect on taxavoidance institutional ownership and intellectual capital has an effect on tax evasion, whileinstitutional ownership has no effect on tax evasion. The variable that most influences TaxAvoidance is Institutional Ownership with a coefficient value of 0.660292. This can be aconsideration for the government and companies in making decisions about tax avoidancebecause it is one of the considerations for investors when investing.