PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUB- SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

MITA, TIARA and Wahyudi, Tertiarto and Kirana DP, Rina Tjandra (2021) PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUB- SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of profitability, leverage and institutional ownership on tax avoidance. The independent variable in this study consists of profitability, leverage and institutional ownership, while the dependent variable is tax avoidance. This study uses a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2016-2019. The number of companies used as samples in this study were 54 companies for 4 years with a purposive sampling method. This research uses multiple linear regression analysis method using the SPSS version 25.0 application. The results of this study indicate that profitability has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Kepemilikan Institusional, Penghindaraan Pajak
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11543 not found.
Date Deposited:	31 Mar 2021 06:52
Last Modified:	31 Mar 2021 06:52
URI:	http://repository.unsri.ac.id/id/eprint/44651

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